A公司承包50MW风电场项目施工。项目内容有：23台风力发电机组安装、混凝 土基础施工、监控系统安装、防雷接地网安装、箱式变压器安装和电缆施工。A公司得 到业主同意后，将混凝土基础施工分包给B公司，并签订了基础施工分包合同。 
A公司进场后，针对项目地处山区，运输道路、作业环境较为复杂的情况，编制了 施工组织设计。辨识了吊装过程的危险源，如起重机倾倒、机舱吊装就位脱钩、螺栓或 工具高空坠落等。编制了风力发电机组专项施工方案，方案中选用的履带起重机在回转 半径18m、吊装高度110m时，额定起重量为138t。吊钩重3.6t,叶轮吊装时吊索具重 3.4t,发电机吊装时吊索具重4.0t,并组织专家论证审议通过。风力发电机组各部件重 量及安装高度见表3。

A公司成立现场文明施工管理小组，作为开展文明施工和环境保护的组织保证。建 立并健全了各专业文明施工管理制度、岗位责任制等。 
A公司对B公司提供了现场施工、测量等多方面的服务。对基础施工进行有效检 查和记录，从质量、环保、进度和工程资料等方面进行全过程管理，使基础环法兰水平 度偏差≤3mm,基础接地电阻≤4Ω,保证了基础施工的质量和进度。 
基础验收合格后，A公司进行风力发电机组的安装。基础、塔筒、机舱、发电机、 轮毂之间采用高强度螺栓连接，使用电动力矩扳手紧固，安装后检查，塔筒法兰内侧间 隙<0.5mm,发电机绕组间及对地绝缘≥500MΩ,风力发电机组安装合格。 
在风力发电机组安装时，A公司同步完成监控系统、防雷接地网、箱式变压器安装 和电缆施工。施工现场的各专业施工顺序、交接协调和技术协调满足施工需求。工程竣 工资料按单位工程、分部工程进行整理、汇总组卷，形成风电场项目竣工验收资料

（十五）邹明，40岁，月工资8000元，参加了社会保险；妻子37岁，无工作收入；儿子13岁；一家三口目前月平均支出为2500元。邹明的父亲67岁，母亲62岁。由于父母亲单位有较好的福利，暂不需要邹明的经济支援。

根据以上材料回答(1)~(4)题。

因乙公司未及时订立书面劳动合同，季某有权要求乙公司向其支付的工资补偿为（    ）元。

【背景资料】 A 单位承建一项污水泵站工程，主体结构采用沉井，埋深 15m，现场地层主要为粉砂土，地下水埋深 为 4m，采用排水下沉。沉井下沉的安全专项施工方案经过专家论证。泵站的水泵，起重机等设备安装项目 分包给 B 公司。 在沉井制作过程中， 项目部考虑到沉井埋深且有地下水，故采取了图 l 的模板固定方式。沉井制作 采用带内隔墙的沉井，如图 2 所示。随着沉井入土深度增加，井壁侧面阻力不断增加，沉井难以下沉。项目部采用触变泥浆减阻措施，使 沉井下沉。沉井下沉到位后施工单位将底板下部超挖部分回填土方砂石，夯实后浇筑底板混凝土垫层、绑 扎底板钢筋、浇筑底板混凝土。 B 单位进场施工后，由于没有安全员， A 单位要求 B 单位安排专人进行安全管理，但 B 单位一直未予 安排，在吊装水泵时发生安全事故，造成一人重伤。

甲公司为增值税一般纳税人，2018 年发生的有关交易性金融资产业务如下：
（1）1 月 3 日，向证券公司存出投资款 2 000 万元。同日，委托证券公司购入乙上市公司股票 50 万股，支付价款 500 万元（其中包含已宣告但尚未发放的现金股利 5 万元），另支付相关交易费用 1.25 万元，支付增值税 0.075 万元，甲公司将该股票投资确认为交易性金融资产。
（2）3 月 20 日，收到乙上市公司发放的现金股利并存入银行的投资款专户。
（3）3 月 31 日，持有的乙上市公司股票公允价值为 480 万元。
（4）4 月 30 日，将购入的乙上市公司股票 50 万股全部出售，售价为 600 万元，转让该金融商品应交的增值税为 5.66 万元，款项已收到。
要求：根据上述资料，假定该企业取得的增值税专用发票均已经税务机关认证，不考虑其他因素，分析回答
下列小题（答案中的金额单位用万元表示）。
2. 根据资料（1）和（2），下列各项中，3 月 20 日甲公司收到乙上市公司发放现金股利的会计处理正
确的是（ ）。

[A] The following paragraphs are given in a wrong order. For questions 41-45, you are required to reorganize these paragraphs into a coherent text by choosing from the list A-G and filling them into the numbered boxes. Paragraphs B and D have been correctly placed. Mark your answers on the ANSWER SHEET. (10 points)

[B] The first published sketch, “A Dinner at Poplar Walk” brought tears to Dickens’s eyes when he discovered it in the pages of The Monthly Magazine. From then on his sketches, which appeared under the pen name “Boz” in The Evening Chronicle, earned him a modest reputation.

[C] The runaway success of The Pickwick Papers, as it is generally known today, secured Dickens’s fame. There were Pickwick coats and Pickwick cigars, and the plump, spectacled hero, Samuel Pickwick, became a national figure.

Soon after Sketches by Boz appeared, a publishing firm approached Dickens to write a story in monthly installments, as a backdrop for a series of woodcuts by the then-famous artist Robert Seymour, who had originated the idea for the story. With characteristic confidence, Dickens successfully insisted that Seymour’s pictures illustrate his own story instead. After the first installment, Dickens wrote to the artist and asked him to correct a drawing Dickens felt was not faithful enough to his prose. Seymour made the change, went into his backyard, and expressed his displeasure by committing suicide. Dickens and his publishers simply pressed on with a new artist. The comic novel, The Posthumous Papers of the Pickwick Club, appeared serially in 1836 and 1837 and was first published in book form in 1837.

[D]Charles Dickens is probably the best-known and, to many people, the greatest English novelist of the 19th century. A moralist, satirist, and social reformer, Dickens crafted complex plots and striking characters that capture the panorama of English society.

[E]Soon after his father’s release from prison, Dickens got a better job as errand boy in law offices. He taught himself shorthand to get an even better job later as a court stenographer and as a reporter in Parliament. At the same time, Dickens, who had a reporter’s eye for transcribing the life around him, especially anything comic or odd, submitted short sketches to obscure magazines.

[F]Dickens was born in Portsmouth, on England’s southern coast. His father was a clerk in the British Navy pay office—a respectable position, but with little social status. His paternal grandparents, a steward and a housekeeper, possessed even less status, having been servants, and Dickens later concealed their background. Dicken’s mother supposedly came from a more respectable family. Yet two years before Dicken’s birth, his mother’s father was caught stealing and fled to Europe, never to return. The family’s increasing poverty forced Dickens out of school at age 12 to work in Warren’s Blacking Warehouse, a shoe-polish factory, where the other working boys mocked him as “the young gentleman.” His father was then imprisoned for debt. The humiliations of his father’s imprisonment and his labor in the blacking factory formed Dickens’s greatest wound and became his deepest secret. He could not confide them even to his wife, although they provide the unacknowledged foundation of his fiction.

[G]After Pickwick, Dickens plunged into a bleaker world. In Oliver Twist, he traces an orphan’s progress from the workhouse to the criminal slums of London. Nicholas Nickleby, his next novel, combines the darkness of Oliver Twist with the sunlight of Pickwick. The popularity of these novels consolidated Dickens’ as a nationally and internationally celebrated man of letters.

D → 41. _____→ 42. _____→ 43. _____→ 44. _____→B → 45. _____

【背景资料】某施工单位承接了一段二级公路水泥混凝土路面工程施工，路面结构示意图见图1。

施工单位进场后设立了水泥混凝土搅拌站和工地试验室，搅拌站的配电系统实行分级配电;设置总配电箱(代码A)，以下依次设置分配电箱(代号B)和开关箱(代码C)，开关箱以下是用电设备(代号D)。动力配电箱与照明配电箱分别设置。配电箱与开关箱装设在通风，干燥及常温场所，每台用电设备实行“一机一闸”制。施工单位对配电箱与开关箱设置提出一系列安全技术要求，部分摘录如下：要点一：配电箱的导线进线口和出线口应设在箱体的上顶面。要点二：移动式开关箱的进口线，出口线必须采用绝缘铝导线。要点三：总配电箱应装设总隔离开关，分路隔离开关，总熔断器，分熔断器，电压表，总电流表。基层采用路拌法施工，施工工艺流程见图2。

为顺利完成基层的施工，施工单位配备了稳定土拌和机，装卸机，运输车，多铧犁。施工单位对路面面层分左右两幅铺筑，先铺筑左幅，后铺筑右幅，在公路中心处XXXXX(看不清楚字样)，接缝的1/2板厚处安装光圆钢筋，钢筋的全长范围涂防粘涂层。

【背景资料】
某运输公司驾驶人甲驾驶一辆装满液氧的大货车，自东向西沿某高速公路行驶，行驶途中在超越同向右侧车道一辆大客车时，突遇某市驾驶人乙驾驶一辆小客车从两车间强行超车并线，导致大货车与小客车刮擦后，失控冲过中央活动护栏，与对向驾驶人丙驾驶的私家车发生碰撞，致大货车翻入高速公路边沟，液氨泄漏起火。所幸驾驶人甲及时逃离，但在逃离时有少量液氨迸溅到眼睛里。由于人员疏散及时，该事故没有造成大的人员伤亡。
经调查，高速公路中央分隔带开口处设置的活动护栏基本起不到防撞作用，大货车在没有任何阻挡的情况下冲入对向车道与私家车左侧前部相撞酿成事故。
根据以上场景，回答下列问题(共10分，每题2分,1~2题为单选题,3~5题为多选题):

针对此类事故教训，下列防范和整改措施合理的有（  ）。

3.根据资料（2），下列各项中，甲公司领用包装物借记的会计科目是（）。

【背景资料】

某道路工程属城市次干路，长3800m，路宽16.5m，位于城市环路以内，设计结构为：30cm厚9％石灰土处理土基，12％石灰土底基层，35cm厚水泥稳定碎石基层，12cm厚沥青混凝土面层。施工项目部编制施工组织设计后，做了一些必要的技术准备工作，经技术交底后开始道路施工。受城市交通管制和环境保护要求，水泥稳定碎石基层拌合站设在郊区，采用夜间运输、白天摊铺方式，碾压成型后发现水泥稳定碎石基层局部表面松散。由于拆迁延期，有一段沥青混凝土路面延至十二月上旬摊铺，项目部选择白天气温较高，约在5～8℃时段，采取提高沥青混凝土出厂温度到180℃，运输中覆盖保温等措施，摊铺碾压沥青混凝土成型。沥青混凝土面层竣工后，施工单位进行了外观检查，沥青表面平整，没有脱落、推挤等现象，经过检测弯沉值、平整度、中线高程、横坡等项目，合格率达到98％，施工单位认为工程质量检验合格。项目部在工程施工全部完成后，依据施工进度计划和施工进度计划调整资料编制了进度控制总结，并上报公司工程管理部。