某施工单位承接某隧道施工，该隧道设计为分离式双洞隧道，单洞设计为9.75×5m，左线起止里程桩号ZK36+625.0～ZK37+698.0，右线起止里程桩号YK36+630.0～YK37+733.0，进口设计隧道路面高程785.0m，出口设计隧道路面高程797.0m，轴线方向300°。ZK37+680.0～ZK37+698.0（YK37+715.0～YK37+733.0）出口段：节理发育，岩体较破碎，地下水资源丰富，埋深较浅，属于浅埋段。围岩基本质量指标BQ﹦220.6。隧道开挖时为了防止事故发生，施工前采用超前锚杆和超前小导管预支护，然后采用多台阶法施工。在隧道施工中，加强施工监测，施工监测典型的位移一时间曲线见图1。

施工单位进行详细的施工组织设计，对临时供电的具体要求如下：
（1）隧道照明，成洞段、瓦斯地段和不作业地段不得超过220V，一般作业地段不宜大于36V；
（2）成洞地段固定的电线路，应使用橡套电缆；施工地段的临时电线路宜采用绝缘良好胶皮线架设；
（3）瓦斯地段的输电线必须使用密封阻燃铜芯电缆，不得使用皮线。
2013年10月26日施工过程中发生了涌水事故，导致11人死亡。
按照交通运输部颁发的《公路桥梁和隧道工程施工安全风险评估指南（试行）》的要求，由总体风险评估应由建设单位牵头组织对隧道进行了总体风险评估，评估结果为Ⅲ级，由施工单位进行爆破工程专项风险评估，风险评估等级为Ⅲ级。

【背景资料】
某项目部承揽一土石坝工程施工任务。为加快施工进度，该项目部按坝面作业的铺料、整平和压实三个主要工序组建专业施工队施工，并将该坝面分为三个施工段，按施工段1、施工段2、施工段3顺序组织流水作业。已知各专业施工队在各施工段上的工作持续时间如下表：
工作持续时间表（单位：天）

【问题】

（二）

中国公民王某为境内甲公司研发人员，其独生子正在读小学。2019年王某有关收支情况如下∶

（1）每月工资、薪金所得20000元，每月缴纳的基本养老保险费、基本医疗保险费、失业保险费、住房公积金3900元。1-11月工资、薪金所得累计已预扣预缴个人所得税税额8590元。

（2）为乙公司提供技术服务，取得一次性劳务报酬5000元。

（3）购买福利彩票，取得一次中奖收入3000元。

（4）网约车充值获赠价值2500元的返券。

（5）储蓄存款利息收入1750元。

（6）将一套住房出租，全年租金收入37200元。

已知∶工资、薪金所得预扣预缴个人所得税减除费用为5000元/月;综合所得减除费用为60000元;子女教育专项附加扣除标淮为1000元/月，由王某按扣除标准的100%扣除;劳务报酬所得个人所得税预扣率为20%，每次收入4000元以上的，减除费用按20%计算;劳务报酬所得以收入减除20%的费用后的余额为收入额。

计算王某一次性劳务报酬应预扣预缴个人所得税税额的下列算式中，正确的是（   ）。

某工厂的管道安装改造工程由A安装公司承包施工。A安装公司与业主按照《建设工程施工合同（承包文本）》签订合同，合同约定由业主负责工程设备和材料的采购。工程开工前，A公司向监理单位提交了管道安装主要施工计划（如下图，单位：天），监理单位同意并批准。

施工过程中，发生如下事件。
事件一：A公司在对管道不锈钢部件进行材质复查时发现大量部件不符合标准，遂要求业主进行更换处理。
业主对本次采购的不锈钢部件进行整体调换，由于供货方跨地区调货，3天后新部件才送至现场。由于部件调换导致D工作停工3天，A公司向业主进行索赔，业主以停工时间未超过D工作总时差为由拒绝。
事件二：A公司将安全阀垂直安装在工艺管道上，安全阀出口管道接向车间角落。监理工程师发现后立即制止，要求A公司进行调整，并要求在安全阀进、出口管道设置截止阀。A公司遂按照监理要求进行了调整。
事件三：安装单位在管道安装结束后进行了管道试验、防腐绝热、管道吹扫、清洗等一系列工作，在进行管道清洗的时候不锈钢管道水中氯离子含量经过检测为30ppm，水冲洗的流速为1m/s，冲洗压力为管道的压力试验时的压力，水冲洗排放管的截面积为被冲洗管截面积的50%，监理单位认为水冲洗过程有错误，要求改正。

我国《教师法》对教师的身份定位是国家公务员。(  )

[A] In December of 1869, Congress appointed a commission to select a site and prepare plans and cost estimates for a new State Department Building. The commission was also to consider possible arrangements for the War and Navy Departments. To the horror of some who expected a Greek Revival twin of the Treasury Building to be erected on the other side of  the White House, the elaborate French Second Empire style design by Alfred Mullett was selected, and construction of a building to house all three departments began in June of 1871.

[B] Completed in 1875, the State Department’s south wing was the first to be occupied, with its elegant four-story library (completed in 1876), Diplomatic Reception Room, and Secretary’s office decorated with carved wood, Oriental rugs, and stenciled wall patterns. The Navy Department moved into the east wing in 1879, where elaborate wall and ceiling stenciling and marquetry floors decorated the office of the Secretary.

[C] The State, War, and Navy Building, as it was originally known, housed the three Executive Branch Departments most intimately associated with formulating and conducting the nation’s foreign policy in the last quarter of the nineteenth century and the first quarter of the twentieth century--the period when the United States emerged as an international power. The building has housed some of the nation’s most significant diplomats and politicians and has been the scene of many historic events.

[D] Many of the most celebrated national figures have participated in historical events that have taken place within the EEOB’s granite walls. Theodore and Franklin D. Roosevelt, William Howard Taft, Dwight D. Eisenhower, Lyndon B. Johnson, Gerald Ford, and George H. W. Bush all had offices in this building before becoming President. It has housed 16 Secretaries of the Navy, 21 Secretaries of War, and 24 Secretaries of State. Winston Churchill once walked its corridors and Japanese emissaries met here with Secretary of State Cordell Hull after the bombing of Pearl Harbor.

[E] The Eisenhower Executive Office Building (EEOB) commands a unique position in both the national history and the architectural heritage of the United States. Designed by Supervising Architect of the Treasury, Alfred B. Mullett, it was built from 1871 to 1888 to house the growing staffs of the State, War, and Navy Departments, and is considered one of the best examples of French Second Empire architecture in the country.

[F] Construction took 17 years as the building slowly rose wing by wing. When the EEOB was finished, it was the largest office building in Washington, with nearly 2 miles of black and white tiled corridors. Almost all of the interior detail is of cast iron or plaster; the use of wood was minimized to insure fire safety. Eight monumental curving staircases of granite with over 4,000 individually cast bronze balusters are capped by four skylight domes and two stained glass rotundas.

[G] The history of the EEOB began long before its foundations were laid. The first executive offices were constructed between 1799 and 1820. A series of fires (including those set by the British in 1814) and overcrowded conditions led to the construction of the existing Treasury Building. In 1866, the construction of the North Wing of the Treasury Building necessitated the demolition of the State Department building.

【背景资料】

A公司承建一座桥梁工程，将跨河桥的桥台土方开挖工程分包给B公司，桥台基坑底尺寸为50mX8m，深4.5m;施工期河道水位为-4.000m，基坑顶远离河道一侧设置钢场和施工便道(用于弃土和混凝土运输及浇筑)。基坑开挖图如下:

在施工前，B公司按A公司项目部提供的施工组织设计编制了基坑开挖施工方案和施工安全技术措施。施工方案的基坑坑壁坡度依照图中提供的地质情况按下表确定。

基坑坑壁容许坡度表(规范规定)

在施工安全技术措施中，B公司设立了安全监督员，明确了安全管理职责，要求在班前、班后对施工现场进行安全检查，施工时进行安全值日，对机械等危险源进行了评估，并制定了应急预案。

基坑开挖前，项目部对B公司作了书面的安全技术交底并双方签字。

某直埋光缆线路工程，全长80km，部分路段采用钢管保护，预计工期50天。工程前35天的相关工作名称代号以及各项工作计划成本、计划完成工作量百分比、已完成工作量百分比、实际发生成本如下表所示。

【背景资料】某航道整治工程，该整治工程的主要内容包括护岸和疏浚。
   施工单位在疏浚工程施工过程中制定的部分施工技术是：疏浚挖槽的位置选择在泥沙淤积区，并与整治线相协调；挖槽与中枯水主流向的交角为25°；短挖槽用折线构成微弯型与上下深槽平顺衔接；挖槽的进口段必要时可拓宽成喇叭形，平原河流的挖槽出口段宜酌情增深。
   在施工过程中遇到了河口拦门沙，施工单位分析了河口拦门沙的成因和演变规律，并根据不同类型河口拦门沙特征进行历史和现状的分析，在考虑了很多因素及相互关系后确定了航道整治方法。

企业产品成本核算采用的会计政策和会计估计经确定，不得随意更改。(    )

企业董事会通过的利润分配方案中拟分配的现金股利 ， 不需要进行账务处理。（ ）