案例五【背景资料】  
某房屋建筑工程，建筑面积26800m2,地下二层，地上七层，钢筋混凝土框架结构，根据《建设工程施工合同（示范文本）》(GF-2013-0201)和《建设工程管理合同（示范文本）》(GF-2012~0202)，建设单位分别与中标的施工总承包单位和监理单位签订了施工总承包合同和监理合同。  

【背景资料】甲矿矿床为单一磁铁矿，矿井采用抽出式通风，各中段作业地点辅以局部通风机进行压入式通风。该矿与某井建公司签订了采掘工程承包协议。302采场采用留矿采矿法开采，是井建公司作业地点之一。310主巷装有一台局部通风机，风流经东人行天井压入302采场，由西人行天井排出采场。
2020年7月15日凌晨4时，井建公司丙班作业人员进入302采场进行钻孔爆破作业。作业前，302采场的7号漏斗至8号漏斗之间有爆落的矿石堆积，采场空顶高度仅0. 7 m，采场通风不畅。爆破作业后，7号漏斗至8号漏斗之间的矿石堆积进一步增加，最终造成采场风流阻断，炮烟积聚无法排出，逐渐蔓延扩散至西人行天井中下部。
当日20时30分，井建公司丁班3名作业人员由东人行天井进入302采场进行场地平整作业。约半小时后，井建公司值班人员发现3名作业人员倒在地上，立即召集在附近作业的5名井建公司人员前去救援。其中4人由西人行天井进入302采场，1人在西人行天井底部等待。进入采场进行施救的4人先后倒地，位于西人行天井底部的1人也因吸入炮烟而倒地。事故共造成8人死亡，直接经济损失978万元。
事故调查报告经当地人民政府批复结案后，依法追究了事故责任人的责任。
根据以上场景，回答下列问题（1～2题为单选题，3～5题为多选题）

某公司承建一座钢筋混凝土输水箱涵工程，该工程为两孔结构，单孔结构净宽8.0m，净高3.8m，结构顶板、侧墙和中墙的厚度为700mm，底板厚度为750mm。主体结构混凝土强度等级为C40，抗渗等级P6。场地地下水属于地表潜水，水位埋深3.2m，主要含水层为粉土层。
基坑与箱涵结构断面如图4所示。

项目部编制的施工组织设计内容包括：
（1）降水选用φ700mm管井降水方案；
（2）基坑采用放坡开挖，坑壁采用土钉墙支护；
（3）箱涵主体分两步浇筑完成，第一步浇筑底板，第二步浇筑侧墙、中墙和顶板；
（4）经计算，顶模承受的施工总荷载为23.22kN/㎡，模板支架选用承插型盘扣式钢管支架体系，立杆规格φ48×3.5mm，立杆横向间距900mm，纵向间距600mm，步距1500mm。
项目负责人主持编制了危大工程专项施工方案，主要内容包括工程概况、编制依据、施工计划、施工工艺技术、计算书及相关施工图表等，专项施工方案经项目技术负责人审核签字后报送给监理单位。

某市政建设公司承建某燃气管道工程，管径200mm，壁厚4mm。垂直穿越现有道路，管线埋深-2.5m。穿路段采用密闭式顶管施工，顶进的套管为直径0.6m的钢筋混凝土管，混凝土强度C40。套管穿越土层主要为粉质黏土和砂质土，地下水位稳定在地下-1.0m。

事件一：施工过程中，施工单位根据有关规定到相关部门去办理了相关手续并获得了审批。

事件二：接收井为矩形平面，三边采取竖向围护墙支护，一面采取放坡开挖。围护墙采用直径800mm的灌注桩，间距1600mm布置，墙外侧用水泥土搅拌桩加固2道，墙内侧挂网喷射混凝土支护。套管顶进完毕，铺设厚度100mm的贫混凝土垫层，砌筑检查井。为了确保干地施工，需要降水。降水井位置在A轴、B轴、C轴三个位置进行比选。断面图如图所示。

事件三：施工方案中，顶管顶进过程中，在套管周边采取了注浆辅助的施工工艺。始发井的临时施工平面布置图如图所示。施工方案上报后，监理工程师审查时提出两点要求：

1、改正施工平面布置图中错误之处

2、补充缺少必要的临时设施。

3、采取措施防止周边道路、地面等产生过大的沉降。

TRIPS协定纳入了《集成电路知识产权条约》的许多内容。下列选项中属于纳入的内容是（  ）。

On the north bank of the Ohio River sits Evansville, Ind., home of David Williams, 52, and of a riverboat casino where gambling games are played. During several years of gambling in that casino, Williams, a state auditor earning $35,000 a year, lost approximately $175,0He had never gambled before the casino sent him a coupon for $20 worth of gambling.

He visited the casino, lost the $20 and left. On his second visit he lost $8The casino issued to him, as a good customer, a Fun Card, which when used in the casino earns points for meals and drinks, and enables the casino to track the user's gambling activities. For Williams, these activities become what he calls electronic heroin.

(41)______________. In 1997 he lost $21,000 to one slot machine in two days. In March 1997 he lost $72,1He sometimes played two slot machines at a time, all night, until the boat locked at 5 a.m., then went back aboard when the casino opened at 9 a.m. Now he is suing the casino, charging that it should have refused his patronage because it knew he was addicted. It did know he had a problem.

In March 1998, a friend of Williams’ s got him involuntarily confined to a treatment center for addictions, and wrote to inform the casino of Williams’ s gamblers. The casino included a photo of Williams among those of banned gamblers, and wrote to him a” cease admissions” letter noting the medical/psychological nature of problem gambling behaviors, the letter said that before being readmitted to the patronizing the casino would pose no threat to his safety have to his safety or well-being.

(42) ______________.

The Wall Street Journal reports that the casino has 20 signs warning: “Enjoy the fun ... and always bet with your head, not over it”. Every entrance ticket lists a toll-free number for counseling from the Indiana Department of Mental Health. Nevertheless, Williams’ s suit charges that the casino, knowing he was “helplessly addicted to gambling”, intentionally worked to ”love” him to “engage in conduct against his will” well.

(43) ______________.

The fourth edition of the Diagnostic and Statistical Manual of Mental Disorders says “pathological gambling” involves persistent, recurring and uncontrollable pursuit less of money than of taking risks in quest of a windfall,

(44) ______________.Pushed by science, or what claims to be science, society is reclassifying what once were considered character flaws or moral failings as personality disorders akin to physical disabilities.

(45) ______________.

Forty-four states have lotteries, 29 have casinos, and most of these states are to varying degrees dependent on --you might say --addicted to--revenues from wagering. And since the first Internet gambling site was created in 1995, competition for gamblers' dollars has become intense. The Oct. 28 issue of NEWSWEEK reported that 2 million gamblers patronize 1,800 virtual casinos every week. With $3.5 billion being lost on Internet wagers this year, gambling has passed pornography as the Web's most profitable business.

[A]Although no such evidence was presented, the casino's marketing department continued to pepper him with mailings. And he entered the casino and used his Fun Card without being detected.

[B]It is unclear what luring was required, given his compulsive behavior. And in what sense was his will operative?

[C]By the time he had lost $5,000 he said to himself that if he could get back to even, he would quit. One night he won $5,500, but he did not quit.

[D]Gambling has been a common feature of American life forever, but for a long time it was broadly considered a sin, or a social disease. Now it is a social policy: the most important and aggressive promoter of gambling in America is government.

[E]David Williams’ s suit should trouble this gambling nation. But don’t bet on it.

[F]It is worrisome that society is medicalizing more and more behavioral problems, often defining as addictions what earlier, sterner generations explained as weakness of will.

[G]The anonymous, lonely, undistracted nature of online gambling is especially conductive to compulsive behavior. But even if the government knew how to move against Internet gambling, what would be its grounds for doing so?

甲公司为增值税一般纳税人。假定销售商品、和提供服务（经营租赁除外）均为企业的主营业务，都符合收入确认条件，其成本在确认收入时逐笔结转，不考虑其他因素。

2019年12月，甲公司发生如下交易或事项：

（1）1日，甲公司通过竞标赢得一个服务期为5年的客户，该客户每年末支付含税咨询费1 908 000元，增值税税率6%。为取得与该客户的合同，甲公司聘请外部律师进行尽职调查支付相关费用15 000元，为投标而发生的差旅费10 000元，支付销售人员佣金50 000元。甲公司预期这些支出未来均能够收回。此外，甲公司根据其年度销售目标、整体盈利情况及个人业绩等，向销售部门经理支付年度奖金10 000元。

（2）1日，甲公司与乙公司签订为期6个月的装修合同，合同总价款为300万元，该业务适用增值税率9%，装修费用每月末按完工进度支付。至12月31日，实际发生劳务成本50万元（均为职工薪酬），估计为完成该合同还将发生劳务成本150万元，乙公司按进度支付了价款和税款。假定该项业务属于甲公司的主营业务，按实际发生的成本占估计总成本的比例确定劳务完工进度，发生的成本预期能够收回。

（3）甲公司经营一家健身俱乐部。12月1日，A客户与甲公司签订合同，成为甲公司的会员，并向甲公司支付会员费3 600元（不含税价），可在未来的12个月内在该俱乐部健身，且没有次数的限制。该业务适用的增值税税率为6%。甲公司于每月末确认收入时开具增值税专用发票并收到税款。

（4）甲公司经营一家酒店，该酒店是甲公司的自有资产。2x19年12月甲公司计提与酒店经营直接相关的酒店、客房以及客房内的设备家具等折旧120 000元、酒店土地使用权摊销费用65 000元。经计算，当月确认房费、餐饮等服务含税收入424 000元，增值税税率6%，全部存入银行。

（5）12月31日，甲公司与乙公司签订经营租赁（ 非主营业务 ） 吊车合同， 向乙公司出租吊车三台，期限为6个月，起租日为2020年1月1日，三台吊车租金（含税） 共计67 800元。合同签订日，甲公司收到租金并存入银行， 开具的增值税专用发票注明租金20 000元、 增值税2 600元。租赁期满日，甲公司收到租金余款及相应的增值税。该项业务适用增值税税率为13%。

3.根据资料（3），甲公司会计处理正确的有（）。

清代具有自己特色的职官考绩制度包括（        ）。

甲公司的下列业务中，应缴纳消费税的是（    ）。

【背景资料】某新建铁路单线隧道长6200米，进口里程为DK10+150，出口里程为DK16+350。隧道沿线路走向为90‰的上坡。隧道进口段埋深很大，围岩以Ⅲ、Ⅳ级为主，节理裂隙不发育，整体性较好；出口段埋深较浅，围岩软弱，地下水发育，围岩以Ⅳ、V级为主。在DK16+200处地表有一自然冲沟，沟内常年流水，但水量不大；此处隧道最小埋深为8米；洞身有1个大的断层，断层处围岩破碎，地下水发育，围岩为V级。设计要求，该隧道在断层地段采用ф108管棚超前预支护；在软弱围岩和断层地段采用综合超前地质预报方法。
施工单位采取进、出口两个工作面掘进，计划贯通里程为DK13+650。当进口开挖到DK10+950处时，掌子面发生岩爆。施工单位立即采取了减小开挖循环进尺和对作业人员、机械设备加强防护的措施，但效果不佳。在出口断层地段，施工单位采取了地质素描、地质雷达和红外线探水的地质预报方法。

【背景资料】
某施工单位承包了东风水库工程施工,制定的施工方案中部分内容如下:
1.水库大坝施工采用全段围堰法导流。相关工作内容有:①截流;②围堰填筑;③围堰拆除;④导流隧洞开挖;⑤下闸蓄水;⑥基坑排水;⑦坝体填筑。
2.岸坡石方开挖采用钻孔爆破法施工,爆破开挖布置如下图所示

施工过程中发生如下事件:
事件1:某天装药作业时因现场阴暗,爆破作业班长亲自拉线接电安装照明设施,照明灯置于距爆破作业面10m处。作业中发生安全事故,造成3人死亡、2人重伤。事故发生后,项目法人及时进行了报告。
事件2:随着汛期临近,围堰上游水位上涨,基坑靠近堰脚处发生险情,地面出现涌水,夹带有许多泥砂,并有逐渐加剧的趋势。