案例二    

【背景资料】

某机电设备安装公司经邀请招标投标，获得某厂水泥熟料生产线的机电设备安装工程，并与业主签订了施工合同。合同规定了工程范围、工期、质量标准、安全环境要求。其中质量标准和要求按部颁标准执行，主要材料如钢材、电缆、∮50以上的管道阀门等由业主提供，安装现场的协调由安装公司负责等。施工过程中发生下列事件：

事件一：由于安装公司任务饱和，人员机具调动不开，仅派十多名现场管理人员组成项目管理班子，把工程分车间分包给四个均有一定经验的施工队伍，且都有营业执照。其中，主体部分分包给从本单位辞职的一名项目经理带着当年属于本单位的几名技术骨干组成的一个施工队伍。为保证施工质量，分包合同中把质量标准统一提高到企业内控标准，分包单位提出异议。

事件二：施工现场因道路、场地问题经常发生停工窝工，分包单位找安装公司解决，安装公司回复自行协商解决。

事件三：厂区主电缆未按时到场，拖延工期5天，分包单位找安装公司索赔窝工费和要求工期顺延，安装公司认为不是自己造成的，让分包单位直接找业主协商。

事件四：分包单位为抢工期，将业主送至现场的电缆和管道阀门未经检查便施工。

【问题】

关于指定居所监视居住，下列表述错误的是(   )。

（十）王先生今年45岁，是某大型国有企业的销售部经理。王先生对养老保险问题知之甚少，但是随着年龄的增长，王先生开始越来越多地考虑退休以后的生活。虽然知道单位给自己缴纳了养老保险金，但是王先生并不清楚养老保险具体是怎么回事，自己退休后的生活有多大程度的保障。为此，王先生就相关问题向理财师进行咨询。

根据以上材料回答(1)~(3)题。

【背景资料】某施工单位承担一矿井井底车场的施工任务，合同工期为12个月。施工单位根据该矿井井底车场巷道和硐室的关系，编制了井底车场施工网络进度计划（图2G320030-6），并组织了3个施工队伍进行施工，各施工队伍的施工内容分别为：甲队A、C、H；乙队B、E、M、N；丙队D、G、J。

工程施工进行3个月后，施工单位发现井下巷道工作面涌水较大，向建设单位建议在井底车场增加临时水仓及泵房，该工作名称为K，工期为2个月；工作K必须安排在工作D和E都完成后才能开始，并应尽早组织施工。建设单位同意增加设置临时水仓及泵房，但要求施工单位合理安排施工，确保合同工期不变。
施工单位根据建设单位的意见，及时调整了施工安排。由乙队承担临时水仓及泵房工作K的施工，安排在工作D、E结束后开始，K完成后再进行工作M的施工。该施工安排及时报送给了监理单位，施工单位据此安排还提出了补偿新增工作K的费用和延长工程工期的索赔。

关于毒品犯罪，下列哪些选项是正确的？(   )

会计期末，收入类账户的增加额一般都要通过贷方转出，用以计算经营成果。因此，收入类账户期末通常没有余额。（    ）

根据《中华人民共和国商业银行法》，商业银行单一客户集中度比例不得超过15%。(    )

In his autobiography, Darwin himself speaks of his intellectual powers with extraordinary modesty. He points out that he always experienced much difficulty in expressing himself clearly and concisely, but (46)he believes that this very difficulty may have had the compensating advantage of forcing him to think long and intently about every sentence, and thus enabling him to detect errors in reasoning and in his own observations. He disclaimed the possession of any great quickness of apprehension or wit, such as distinguished Huxley. (47)He asserted, also, that his power to follow a long and purely abstract train of thought was very limited, for which reason he felt certain that he never could have succeeded with mathematics. His memory, too, he described as extensive, but hazy. So poor in one sense was it that he never could remember for more than a few days a single date or a line of poetry. (48)On the other hand, he did not accept as well founded the charge made by some of his critics that, while he was a good observer, he had no power of reasoning. This, he thought, could not be true, because the “Origin of Species” is one long argument from the beginning to the end, and has convinced many able men. No one, he submits, could have written it without possessing some power of reasoning. He was willing to assert that “I have a fair share of invention, and of common sense or judgment, such as every fairly successful lawyer or doctor must have, but not, I believe, in any higher degree.” (49)He adds humbly that perhaps he was “superior to the common run of men in noticing things which easily escape attention, and in observing them carefully.”

Writing in the last year of his life, he expressed the opinion that in two or three respects his mind had changed during the preceding twenty or thirty years. Up to the age of thirty or beyond it poetry of many kinds gave him great pleasure. Formerly, too, pictures had given him considerable, and music very great, delight. In 1881, however, he said: “Now for many years I cannot endure to read a line of poetry. I have also almost lost my taste for pictures or music.” (50)Darwin was convinced that the loss of these tastes was not only a loss of happiness, but might possibly be injurious to the intellect, and more probably to the moral character.

根据资料 (1), 甲公司 2023 年实现的利润总额是 (    ) 万元。

背景资料

某新建商住楼工程，钢筋混凝土框架-剪力墙结构，地下1层，地上16层，建筑面积2.8万㎡，基础柱为泥浆护壁钻孔灌注桩。

事件一：在回填土施工前，项目部安排人员编制了回填土专项方案，包括：按设计和规范规定，严格控制回填土方的粒径和含水率，要求在土方回填前做好清除基底垃圾等杂物，按填方高度的5%预留沉降量等内容。

事件二：项目部按照绿色施工要求，收集现场施工废水循环利用。施工过程中，项目部完成灌注桩泥浆循环清孔工作后，随即放置钢筋笼、下导管及桩身混凝土灌注，混凝土浇筑至桩顶设计标高。

事件三：在主体结构准备施工时，项目部对木工班组作了模板工程施工技术交底，交底要求除顶层顶步外立杆接长严禁搭接，且必须采用直角扣件连接，相邻两立杆的对接接头当在同步内时沿竖向错开的距离不宜小于300mm。监理工程师认为该交底存在错误之处，及时进行了制止，要求施工单位立即对模板支架的交底与验收等保证项目全数检查。

该工程采用预拌混凝土，商品混凝土供应站在混凝土进场开盘前向项目部提供了混凝土配合比通知单等相关资料。

事件四：主体结构砌筑施工期间，监理工程师对正在砌筑的第二层填充墙体进行了巡检，检查中发现施工单位的砌筑施工技术交底存在以下问题：现场拌制的砂浆应在砌筑当天使用完毕；填充墙与承重主体结构间的空隙部位施工，应在填充墙砌筑3d后进行。

根据资料（1），下列各项中，关于该企业分配3月份职工工资的会计处理表述正确的是（  ）。