依据《中华人民共和国行政处罚法》以及《道路运输行政处罚规定》等的规定，道路运输行政处罚的原则主要包括（ ）。
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A 年平均日旅客发送量 B 企业承受能力 C 旅客最高聚集人数 D 城市现代化水平 E 汽车客运站级别
2 .道路旅客运输是以汽车为基本载运工具实现的旅客位移，从道路客运的营运方式来分，道路旅客运输的类型主要包括（ ）。
A 班车客运 B 城市客运 C 包车客运 D 农村客运 E 旅游客运
3 .衡量城市公共交通线网的主要技术指标包括（ ）等。
A 线路类型 B 线网密度 C 线路长度 D 非直线系数 E 线路重复系数
4 .在行车事故频率的计算公式中，报告期营运车行车事故次数应包括（ ）的次数。
A 小事故 B —般事故 C 大事故 D 重大事故 E 综合事故
5 .在道路运输合同执行过程中，当货物起运后，不允许变更的项目是（ ）。
A 货物托运的数量 B 货物到达地点 C 货物起讫地点 D 运输时间 E 收货人
7 .The December 31, Year 1 condensed balance sheet of Mason & Gross, a partnership, follows:Current assetsUSD125,000Equipment (net)15,000Total assetsUSD140,000Liabilities10,000Mason, Capital80,000Gross, Capital50,000Total liabilities and capitalUSD140,000Market values at December 31, Year 1 are as follows:Current assetsUSD90,000Equipment30,000Liabilities10,000On January 2, Year 2, the partnership was incorporated and 1,000 shares of USD5 par value common stock were issued. What amount should be credited to additional contributed capital?
A USD0 B USD135,000 C USD105,000 D USD125,000
8 .On July 1, a partnership was formed by Johnson and Smith. Johnson contributed cash. Smith, previously a sole proprietor, contributed property other than cash including realty subject to a mortgage, which was assumed by the partnership. Smith's capital account at July 1 should be recorded at:
A The fair value of the property less the mortgage payable at July 1. B The fair value of the property at July 1. C Smith's book value of the property less the mortgage payable at July 1. D Smith's book value of the property at July 1.
9 .On April 30, Algee, Belger, and Ceda formed a partnership by combining their separate business proprietorships. Algee contributed cash of USD50,000. Belger contributed property with a USD36,000 carrying amount, a USD40,000 original cost, and USD80,000 fair value. The partnership accepted responsibility for the USD35,000 mortgage attached to the property. Ceda contributed equipment with a USD30,000 carrying amount, a USD75,000 original cost, and USD55,000 fair value. The partnership agreement specifies that profits and losses are to be shared equally but is silent regarding capital contributions. Which partner has the largest April 30 capital account balance?
A Algee. B Belger. C All capital account balances are equal. D Ceda.
10 .When property other than cash is invested in a partnership, at what amount should the noncash property be credited to the contributing partner's capital account?
A Assessed valuation for property tax purposes. B Fair value at the date of contribution. C Contributing partner's original cost. D Contributing partner's tax basis.
