【背景资料】
某施工单位承接了某二级公路隧道工程，该隧道为单洞两车道，跨度为 12m，进口里程桩号为 K13+266；出口里程桩号为 K13+952，全长 686m，围岩为较软岩或软硬岩互层，且以软岩为主，岩体较完整，中薄层状结构，属于Ⅳ级围岩，穿越的岩层含有少量煤层，存在裂隙水，有一条断层破碎带。
开工当年 10月 5 日，施工过程中发生了如下事件：
事件一：洞口段属于浅埋段，施工前做了地质超前预报，采用超前小导管注浆和管棚加固围岩，采用台阶法分部开挖，台阶长度 10～15m，如图所示。
事件二：施工单位特别重视安全管理。洞内爆破必须统一指挥，作业人员经过项目部安全员培训后才能进行作业爆破作业；装炮时，应使用木质炮棍装药，严禁火种。爆破员实行“一爆三检”制度，放炮员最后离场，班组长清点人数即可引爆。爆破后必须经过 15 分钟通风排烟，挖方人员方可进入工作面继续施工。
事件三：10月27日8时，在未对瓦斯浓度进行检测的情况下，24 名工人进入洞内施工作业，作业采用的凿岩台车上配备了普通配电箱和普通电源插座。10 时起，由于风机出现故障，洞内停止通风。11时20分左右，右洞发生瓦斯爆炸，24 名工人全部罹难。
【案例四】
某住宅项目位于居民密集区域，总建筑面积30000m2，地上16层，地下2层。基础采用筏板基础，主体为剪力墙结构，工程设防烈度为8度，剪力墙抗震等级为二级。耐火等级地上为二级，地下为一级；外墙外保温采用95厚聚苯板大模内置保温做法；地下室防水等级为Ⅱ级，采用2道防水，即P6混凝土结构自防水和3mm+3mm厚改性沥青涂料。
施工总平面图设计时，现场道路宽度按6m考虑并兼做消防车道，该道路把施工现场仓库、加工厂、堆场和施工点贯穿起来。
施工现场的施工用水和生活用水管道直接接人业主在开工之前已修建完成的供水管道。
施工现场采用三级配电系统，供配电干线采用架空线路，支线及进楼电源采用电缆直埋。
在基础施工前，因地下水位较高，采用井点降水法将地下水位降至基坑底400mm。
施工现场有一面积为8m×6m的焊接车间，车间内储存了2瓶氧气和2瓶乙炔，两种气瓶放置在同一房角的水泥地面上。
（二）甲公司为增值税一般纳税人2021年5月有关生产经营情况如下：
（1）以还本销售方式向乙办公设备租赁公司销售一批办公桌，取得含增值税销售1 695 000元，合同约定甲公司5年向乙退还全部货款的80%。
（2）销售员工乘坐飞机出差，取得注明员工身份信息的航空运输电子客票行程单，票价合计872 00元、民航发展基金2 000元。
（3）外购300台空调发职工福利。
（4）委托加工实木书柜奖励给员工。
（5）自产会议桌交给丙家具城代销。
（6）将购进的机床作为投资给丁家具工厂。
（7）出租一处经营用房。
已知：销售增值税税率为13%，购进航空旅客运输服务进项税额9%，取得扣税凭证均符合规定，并于当月扣除。
要求：根据上述资料，不考虑其他因素，分析回答下列小题
计算甲公司当月取得航空运输电子客票行程单，准予抵扣进项税额是（ ）。
根据期初资料和资料（2），下列各项中，甲公司以无形资产对丙公司投资会计处理表述正确的是（ ）。
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?
甲的朋友购买基金普遍获得了较好的收益。甲也希望购买基金来赚钱。他在网站上看到某开放式基金正处于募集期，决定投资20万元认购该基金，对应的认购费率为1.5%。甲在募集期间产生了100元的利息。
案例二
背景资料：某市新建一热力管道工程，工程主要内容为直埋DN500mm热水管道3700m及管道附属设施，工期120天。建设单位发布了招标公告，内容包括项目名称、建设地点、质量标准、计划工期、投标人资格要求、招标文件获取方式、开标时间等等。
共有A、B、C、D、E5家投标人购买了招标文件，在投标截止时间前A、C、D、E投标人递交了投标文件，其中E未按要求密封，B在开标截止时间后10min赶到投标现场。经评标委员会评审，A公司中标。
A公司进场后对B公司供热管道焊接施工质量水平进行了考察，将直埋热力管道工程分包给B公司施工，
【背景资料】
北方平原地区某一级公路位于主城区附近，沿线风景秀丽、居民较多，路线附近有大型湖泊，公路起讫桩号为 K0+000～K26+500，双向两车道。该公路通车 10 年后，沥青混凝土面层出现龟裂、车辙等病害，需要大修处理。经设计单位现场勘察，该公路基层承载力良好，设计方案采用现场热再生工艺，对行车道的上面层进行全厚度再生施工，然后罩一层 3cm 后的 SMA-10 新面层。原路面设计示意图如图所示（全线无平曲线加宽、无桥梁隧道）。
因该工程施工时不能中断交通，施工单位采用“半幅放行，半幅封闭施工”的交通组织方案，并加强交通管制和交通疏导。施工中发生如下事件：
事件一：施工单位某技术员编制的技术方案采用整形再生法的施工，技术方案上报项目总工程师审阅，总工程师不予认可，要求采用重铺再生法。
事件二：重铺再生法的施工工序包括：A 铣刨翻松、B 搅拌、C 加热、D 添加再生剂、E 罩新面、F 摊铺碾压。该项目采用红外线加热，通过两台加热机的加热，加热深度可达 4～6cm。罩新面时，再生机
前面装有一个集料斗，新拌制的沥青混合料直接倒入集料斗内，由输送装置运送到后面的摊铺装置，然后把新混合料摊铺到经过再生的路面上，碾压成平整、密实的新路面。
事件三：新拌制的沥青混合土采用集中拌合站拌和，为满足环保要求，拌合站设计在离起点较远的郊区，运输车上路桩号为 K26+500，线外运输距离为 5.75km，SMA-10 混合料的每公里综合运输费用为2.5 元/t，混合料出厂密度为 2.0t/m³，松铺系数为 1.14。
事件四：施工单位组建了工地试验室，对工地实验室仪器设备制定了严格的管理制度、仪器设备经检定、校准或功能检验合格后方可投入使用；仪器设备应实施标识管理，分为管理状态和使用状态标识，使用状态标识用“红”、“黄”、“绿”三色标签进行标识。
某安装公司承担某市博物馆机电安装工程总承包施工。该工程建筑面积32000m，施工内容包括：给排水、电气、通风空调、消防、建筑智能化工程
工程竣工验收合格后，建设方立即向公安机关消防机构报送了工程竣工验收报告。有防火性能要求的建筑构件、建筑材料、室内装饰材料符合国家标准或行业标准的证明文件、施工和检测单位的合法身份证明及资质等级证明文件等资料，申请备案。
“Universal history, the history of what man has accomplished in this world, is at bottom the History of the Great Men who have worked here,” wrote the Victorian sage Thomas Carlyle Well, not any more it is not.
Suddenly, Britain looks to have fallen out with its favourite historical form. This could be no more than a passing literary craze, but it also points to a broader truth about how we now approach the past: less concerned with learning from our forefathers and more interested in feeling their pain. Today, we want empathy, not inspiration.
From the earliest days of the Renaissance, the writing of history meant recounting the exemplary lives of great men. In 1337, Petrarch began work on his rambling writing De Viris Illustribus--On Famous Men, highlighting the virtus(or virtue) of classical heroes. Petrarch celebrated their greatness in conquering fortune and rising to the top. This was the biographical tradition which Niccolo Machiavelli turned on its head. In The Prince, he championed cunning, ruthlessness, and boldness, rather than virtue, mercy and justice, as the skills of successful leaders.
Over time, the attributes of greatness shifted. The Romantics commemorated the leading painters and authors of their day, stressing the uniqueness of the artists personal experience rather than public glory. By contrast, the Victorian author Samuel Smiles wrote Self-Help as a catalogue of the worthy lives of engineers, industrialists and explorers. The valuable examples which they furnish of the power of self-help, of patient purpose, resolute working, and steadfast integrity, issuing in the formation of truly noble and manly character, exhibit, wrote Smiles, what it is in the power of each to accomplish for himself. His biographies of James Watt, Richard Arkwright and Josiah Wedgwood were held up as beacons to guide the working man through his difficult life.
This was all a bit bourgeois for Thomas Carlyle, who focused his biographies on the truly heroic lives of Martin Luther, Oliver Cromwell and Napoleon Bonaparte. These epochal figures represented lives hard to imitate, but to be acknowledged as possessing higher authority than mere mortals.
Not everyone was convinced by such bombast. “The history of all hitherto existing society is the history of class struggles,” wrote Marx and Engels in The Communist Manifesto. For them, history did nothing, it possessed no immense wealth nor waged battles: "It is man, real living man who does all that. And history should be the story of the masses and their record of struggle. As such, it needed to appreciate the economic realities, the social contexts and power relation in which each epoch stood. For: Men make their own history, but they do not make it just as they please; they do not make it under circumstances chosen by themselves, but under circumstances directly found, given and transmitted from the past.
This was the tradition which revolutionized our appreciation of the past. In place of Thomas Carlyle, Britain nurtured Christopher Hill, EP Thompson and Eric Hobsbawm. History from below stood alongside biographies of great men. Whole new realms of understanding from gender to race to cultural studies--were opened up as scholars unpicked the multiplicity of lost societies And it transformed public history too: downstairs became just as fascinating as upstairs
| [A]emphasized the virtue of classical heroes |
41.Petrarch | [B]highlighted the public glory of the leading artists. |
42.Niccol o Machiavell | [C]focused on epochal figures whose lives were hard to imitate |
43.Samuel Smiles | [D]opened up new realms of understanding the great men in history. |
44.Thomas Carlyle | [E]held that history should be the story of the masses and their record of struggle |
45. Marx and Engels | [F]dismissed virtue as unnecessary for successful leaders |
| [G]depicted the worthy lives of engineers, industrialists and explorers |
案列五
背景资料：某公司承建一项城市道路改造工程，包括挖除旧路面，新修水泥混凝土路面。道路结构为水泥稳定碎石基层，水泥混凝土面层。在水泥面层设计图中，某路面接缝设计如图 1 所示： 
施工前承包商对道路的现况交通进行了调查，编制了交通导行方案经监理工程师批准后实施。施工过程中发生如下事件：
事件一：水泥稳定碎石施工时，为了最大限度地减少对交通的干扰，采用白天集中预先拌合好混和料，夜间集中摊铺碾压；成活后保湿养生不少于 7d。
事件二：混凝土路面碎石的最大公称粒径不超过 37.5mm；选用初凝时间 3h 以上终凝时间 6h 以上的 42.5 级普通硅酸盐水泥；
事件三：水泥混凝土面层施工时进入高温施工季节，施工单位采取了高温期施工措施。
