李先生为香港居民，已婚，夫人全职在香港的家里照顾2岁的孩子。李先生2019年1月1日起在深圳工作，每周最多在深圳居住3天。李先生每月工资为税前3.5万元（由境内公司支付）。在深圳时，他居住在祖母家，并尽了赡养义务。家里还有个叔叔在广州工作。利用业余时间，李先生为深圳的一家杂志社撰写财经专栏，并在2019年在香港中了500万元的彩票。2020年1月，祖母将她所居住的房屋赠与了李先生。2020年1月同时取得2019年第四季度（公历天数92天）奖金和全年奖金。假设李先生取得季度奖金20万元，对应境内工作天数为46天；取得全年奖金50万元，对应境内工作天数为73天。两笔奖金分别由境内公司、境外公司各支付一半，境内公司为其缴纳三险一金。（不考虑税收协定因素）假设深圳2018年度社会职工平均收入为6666.7元，三险一金的比例为20%。根据以上材料，回答问题。
【不定项选择题】
丙有限责任公司（以下简称“丙公司”）是一家国有独资公司。丙公司中国共产党的组织，按照中国共产党章程的规定发挥领导作用，研究讨论公司重大经营管理事项，支持公司的组织机构依法行使职权。丙公司未设立股东会，也未设立监事会，但设立了董事会。丙公司董事会共有9名成员，其中包括6名外部董事和1名职工代表，外部董事的比例达到了董事会人数的三分之二。丙公司董事会中设置由董事组成的审计委员会并行使监事会职权。丙公司董事长并未经过董事会选举产生，而是由履行出资人职责的机构从董事会成员中直接指定。
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【不定项选择题】
甲公司为一般纳税人，增值税税率13%，所得税税率25%，2020年度，甲公司发生如下交易事项：
（1）2月25日，购入乙公司股票200万股，作为交易性金融资产，该股票支付价款2 050万元（含已宣告尚未发放现金股利50万元），另支付交易费用5万元，增值税额为0.3万元，款项已支付。
（2）3月6日，一台设备提前报废，原价40万元，已提折旧25万元，固定资产减值准备5万元；报废残料变价收入2万元，增值税税额为0.26万元；发生清理费用3万元，增值税税额为0.18万元，收支均用银行存款结算。
（3）12月31日，发行股票面值总额1 000万元、发行价款1 100万元、发行费用80万元，发行款项已存银行。
（4）除上述事项外，当年实现营业收入15 000万元，期间费用2 000万元，税金及附加1 000万元，营业成本7 000万元。
（5）年末，当年业务招待费超标50万元，福利费超标30万元，不考虑其他调整事项。公司董事会决定按税后利润10%提取法定盈余公积，不向投资者分配利润。
要求：根据上述资料，不考虑其他因素，分析回答下列小题（答案中金额单位用万元表示）。
5. 根据资料（1），会计处理正确的是（）。
应收股利增加50万元
投资收益增加5万元
交易性金融资产增加2 050万元
交易性金融资产增加2 000万元
【不定项选择题】
【背景资料】梁玉市政建设公司承建胶东半岛流沙河某大桥工程，简支结构，共15跨，跨度16米，上部结构采用预制先张法T梁，横向布置7榀中梁，2榀边梁，相邻两榀主梁之间用5片横隔板连接。断面图如图所示。
事件1：为保证T梁施工质量、对进场的预应力筋和金属波纹管道两种材料进行质量检验。
事件2：T梁采取在预制场台座上制作，采用后张法施工。主要施工工艺流程如下： 施工准备→预制场布置与建设→安装底模、侧模→安装底板、腹板钢筋及预应力管道→E→安装预应力筋→安装端模→F→混凝土养护→拆除端模、内模、侧模→G→预应力管道压浆→封锚→场内移运、存放。
【不定项选择题】
The social sciences are flourishing. As of 2005, there were almost half a million professional social scientists from all fields in the world, working both inside and outside academia. According to the World Social Science Report 2010, the number of social-science students worldwide has swollen by about 11% every year since 2000.
Yet this enormous resource is not contributing enough to today’s global challenges, including climate change, security, sustainable development and health. (41)_______Humanity has the necessary agro-technological tools to eradicate hunger, from genetically engineered crops to artificial fertilizers. Here, too, the problems are social: the organization and distribution of food, wealth and prosperity.
(42)_______This is a shame—the community should be grasping the opportunity to raise its influence in the real world. To paraphrase the great social scientist Joseph Schumpeter: there is no radical innovation without creative destruction.
Today, the social sciences are largely focused on disciplinary problems and internal scholarly debates, rather than on topics with external impact. Analyses reveal that the number of papers including the keywords “environmental change” or “climate change” have increased rapidly since 20(43)_______
When social scientists do tackle practical issues, their scope is often local: Belgium is interested mainly in the effects of poverty on Belgium, for example. And whether the community’s work contributes much to an overall accumulation of knowledge is doubtful.
The problem is not necessarily the amount of available funding. (44)_______This is an adequate amount so long as it is aimed in the right direction. Social scientists who complain about a lack of funding should not expect more in today’s economic climate.
The trick is to direct these funds better. The European Union Framework funding programs have long had a category specifically targeted at social scientists. This year, it was proposed that the system be changed: Horizon 2020, a new program to be enacted in 2014, would not have such a category. This has resulted in protests from social scientists. But the intention is not to neglect social science; rather, the complete opposite. (45)_______That should create more collaborative endeavors and help to develop projects aimed directly at solving global problems.
[A] These issues all have root causes in human behavior: all require behavioral change and social innovations, as well as technological development. Stemming climate change, for example, is as much about changing consumption patterns and promoting tax acceptance as it is about developing clean energy.
[B] Despite these factors, many social scientists seem reluctant to tackle such problems. And in Europe, some are up in arms over a proposal to drop a specific funding category for social- science research and to integrate it within cross-cutting topics of sustainable development.
[C] During the late 1990s, national spending on social sciences and the humanities as a percentage of all research and development funds—including government, higher education, non-profit and corporate—varied from around 4% to 25%; in most European nations, it is about 15%.
[D] It could be that we are evolving two communities of social scientists: one that is discipline- oriented and publishing in highly specialized journals, and one that is problem-oriented and publishing elsewhere, such as policy briefs.
[E] However, the numbers are still small: in 2010, about 1,600 of the 100,000 social-sciences papers published globally included one of these keywords.
[F] The idea is to force social scientists to integrate their work with other categories, including health and demographic change; food security; marine research and the bio-economy; clean, efficient energy; and inclusive, innovative and secure societies.
[G] The solution is to change the mindset of the academic community, and what it considers to be its main goal. Global challenges and social innovation ought to receive much more attention from scientists, especially the young ones.
