(二)甲公司为增值税一般纳税人,2018年至2022年发生的有关资产业务资料如下:
(1)2018年1月1日,甲公司将一幢办公楼的建造工程出包给乙公司承建,按合理估计 的发包工程进度和合同规定向乙公司结算进度款并取得乙公司开具的增值税专用发 票,发票注明工程款800万元,增值税税额72万元。2018年12月31日,工程完 工后,收到乙公司有关工程结算单据,补付工程款并取得乙公司开具的增值税专用 发票,注明工程款400万元,增值税税额36万元,工程达到预定可使用状态并交 付企业总部使用;该办公楼预计使用年限50年,采用双倍余额递减法计提折旧, 不考虑净残值。
(2)2021年1月1日,甲公司与丙公司签订了经营租赁合同,约定自合同签订日起将该 栋办公楼出租给丙公司,为期3年,年租金为60万元,合同约定租金于每月末收 取。该办公楼所在区域有活跃的房地产交易市场,而且能够从房地产交易市场上取 得同类房地产的市场报价,甲公司决定采用公允价值模式对该项出租的房地产进行 后续计量。合同签订日该办公楼的公允价值为1300万元。
(3)2021年12月31 0 ,该办公楼公允价值为1260万元,2022年12月31日,该办公 楼公允价值为1380万元。
要求:
根据上述资料,不考虑其他因素,分析回答下列小题。(答案中的金额单位用万元表示)
1. 根据资料(1),甲公司将办公楼建造工程出包给乙公司承建的会计处理正确的是( )。
How to Get Active Again
Getting back into exercise can be a challenge in the best of times, but with gyms and in-person exercise classes off- limits to many people these days, it can be tricky to know where to start. And it's important to get the right dose of activity. “Too much too soon either results in injury or burnout,” says Mary Yoke, PhD, a faculty member in the kinesiology department at Indiana University in Bloomington. The following simple strategies will help you return to exercise safely after a break.
41._____________________________________________.
Don't try to go back to what you were doing before your break. If you were walking 3 miles a day, playing 18 holes of golf three times a week, or lifting 10-pound dumbbells for three sets of 10 reps, reduce activity to ½ mile every other day, or nine holes of golf once a week with short walks on other days, or use 5-pound dumbbells for one set of 10 reps. Increase time, distance, and intensity gradually. “This isn't something you can do overnight,” Denay says. But you'll reap benefits such as less anxiety and improved sleep right away.
42._____________________________________________.
If you're breathing too hard to talk in complete sentences, back off. If you feel good, go a little longer or faster. Feeling wiped out after a session? Go easier next time. And stay alert to serious symptoms, such as chest pain or pressure, severe shortness of breath or dizziness, or faintness, and seek medical attention immediately.
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Consistency is the key to getting stronger and building endurance and stamina. Ten minutes of activity per day is a good start, says Marcus Jackovitz, DPT, a physical therapist at the University of Miami Hospital. All the experts we spoke with highly recommend walking because it's the easiest, most accessible form of exercise. Although it can be a workout on its own, if your goal is to get back to Zumba classes, tennis, cycling, or any other activ ity, walking is also a great first step.
44._____________________________________________.
Even if you can't yet do a favorite activity, you can practice the moves. With or without a club or racket, swing like you're hitting the ball. Paddle like you're in a kayak or canoe. Mimic your favorite swimming strokes. The action will remind you of the joy the activity brought you and prime your muscles for when you can get out there again.
45._____________________________________________.
Exercising with others “can keep you account able and make it more fun, so you're more likely to do it again,” Jackovitz says. You can do activities such as golf and tennis or take a walk with others and still be socially distant. But when you can't connect in person, consider using technology. Chat on the phone with a friend while you walk around your neighborhood. FaceTime with a relative as you strength train or stretch at home. You can also join a livestream or on-demand exercise class.
某单位承建某北方城市城镇道路主干道大修工程,道路全长5.8km,道路为三幅路,车行道为双向6车道,该车道为该区上下班高峰期间主要交通要道。工程地点位于城市核心区,周边建筑物多,车流量、人流量大,地面深度1.5m范围内布设有电力电缆、燃气管道、给水管道等设施。
工程内容包括:①铣刨现有沥青路面上面层;②加铺30mm厚改性沥青混凝土上面层SMA—13;③行车道中间检查井加高,更换铸铁井盖;④因现有雨水管道破损严重,更换为25m长DN500mm雨水管道(图中AB两点之间)一根。总工期8个月。工程位置如图所示。
事件一:项目部进场前,仔细调研了周边环境,为了工程顺利开展实施,项目部到相关部门办理了手续。
事件二:AB段管道为工程关键节点,经调查,现有管道为预应力混凝土结构,公称直径500mm。A、B检查井为烧结砖砌筑,位于非机动车道外侧,现有城市规划绿地内。管道埋深4.5m,主要穿越地层为粉质黏土,地下水位于地面下2.0m左右。一条国防电缆距离管道仅为0.4m,管道为雨水专用排放管道,项目部据此选择了一年中施工的季节。方案比选阶段,充分考虑了开槽施工法,浅埋暗挖法,夯管法,和顶管法。
事件三:为了加快施工速度,现有沥青路面上面层铣刨后用高压水枪冲洗表面略有积水,立即喷洒透层油后摊铺上面层,用轮胎式压路机初压,钢轮压路机振动复压,双钢轮压路机终压。压实完毕检测了面层的原材料等主控项目,现场实测表面温度为80度,随即开放交通。
甲被某国有企业派往其参股的某非国有期货公司担任经理,在职期间,甲擅自动用公司的公款用于个人购买股票,准备赚了钱以后归还。但由于甲缺乏股票知识,赔了不少钱,不得不连续挪用公款达10万元,最终甲无力归还。则甲的行为构成( )。
【背景资料】
某机场扩建工程为不停航施工,施工内容包括:新建一条4E平行跑道。该跑道长度3800m,宽度45m,水泥混凝土面层厚度0.35m。该工程粗集料为玄武岩,细集料为天然砂,设计弯拉强度5.6Mpa。某施工单位承接了该跑道的水泥混凝土面层工程。
机场管理机构向民航地区管理局申报了不停航施工手续。施工单位进场后,按照不停航施工组织设计要求,在施工现场指定区域内进行了场地、临时设施布置与搭建工作。监理单位重点对搅拌站、材料堆场进行了检查,并对施工质量控制关键点提出了要求。
水泥混凝土面层施工期间,施工单位共留取了120组试块作为评定水泥混凝土面层弯拉强度质量的依据,其中供竣工验收的试块20组。
根据期初资料,资料(1)至(3),下列各项中,2022年12月甲公司确认投资收益会计处理正确的是( )。
【背景资料】A煤矿采用一对主副立井方式开拓。该主副井井筒均在同一工业广场内,某施工单位承担了该主井井筒施工项目。主井井筒净直径5m,深度650m。副井井筒净直径6m,深度610m。项目经理计划采用JKZ-2.8专用凿井提升机配一个3m³吊桶提升和1台JK2.5提升机配2m³吊桶提升,以加大提升能力、并配2台HZ-6型中心回转抓岩机出渣,选用风动水泵配合吊桶排水。
该井筒在基岩段共穿过两个含水层,厚度分别为15m和30m,相隔30m,两个含水层最大涌水量均为40m³/h。施工单位在没有采取有效措施的情况下进行了混凝土浇筑。脱模后发现井壁质量蜂窝麻面严重,井筒一侧半径偏差达到-20mm。
表土段地下水流速10m/d,但由于表土层较厚,仍决定采用冻结法施工,为提高工作效率,采用主、副井同时开工的施工顺序。
该井筒竣工后井筒涌水量达15m³/h,其中冻结表土段井壁有较为明显的漏水现象,遂决定对表土段进行壁后注浆堵水。
Write an essay of 160-200 words based on the following drawing. In your essay, you should
1)describe the drawing briefly,
2)interpret its intended meaning, and
3)give your comments.
You should write neatly on the ANSWER SHEET. (20points)

“Sustainability” has become a popular word these days, but to Ted Ning, the concept will always have personal meaning. Having endured a painful period of unsustainability in his own life made it clear to him that sustainability-oriented values must be expressed through everyday action and choice.
Ning recalls spending a confusing year in the late 1990s selling insurance. He’d been through the dot-com boom and burst and, desperate for a job, signed on with a Boulder agency.
It didn’t go well. “It was a really bad move because that’s not my passion,” says Ning, whose dilemma about the job translated, predictably, into a lack of sales. “I was miserable, I had so much anxiety that I would wake up in the middle of the night and stare at the ceiling. I had no money and needed the job. Everyone said, ‘Just wait, you’ll turn the corner, give it some time.’ ”
【背景资料】
某河道整治工程包括河道开挖、堤防加固、修筑新堤、修复堤顶道路等工作。施工合同约定:(1)工程预付款为合同总价的20%,开工前支付完毕,施工期逐月按当月工程款的30%扣回,扣完为止;(2)保留金在施工期逐月按当月工程款的5%扣留;(3)当实际工程量超出合同工程量20%时,对超出20%的部分进行综合单价调整,调整系数为0.9。
经监理单位审核的施工网络计划见下图(单位:月),各项工作均以最早开工时间安排,其合同工程量、实际工程量、综合单价见表1。

工程开工后在施工范围内新增一副坝。副坝施工工作面独立,坝基清理、坝身填筑、混凝土护坡等三项工作依次施工,在第5个月初开始施工,堤顶道路修复开工前结束。副坝坝基清理、坝身填筑工作的内容和施工方法与堤防施工相同。双方约定,混凝土护坡单价为300元/m3,副坝工程量不参与工程量变更。各项工作的工程量、持续时间见表2。