Suppose you are planning a tour of historical site for a group of international students

1) tell them about the site, and

2) give them some tips for the tour.

You should write about 100 words on the ANSWER SHEET.

Do not use your own name. Use “Li Ming” instead. (10 points)

在WTO的相关协定中，进一步强化了有关影响产品销售等的国内规章方面的国民待遇要求的是（   ）。

我国刑罚中的附加刑有(   )。

[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.

根据GATS,下列哪一选项是正确的（  ）。

下列属于第二次世界大战后国际经济法新发展标志性事件的是 ( )。

（三）甲公司为增值税一般纳税人，商品销售业务适用的增值税税率为13%, 2021年发生如下 相关经济业务：
（1）1月2日，向乙公司销售A商品一批，开具的增值税专用发票上注明价款为200万 元，该批商品实际成本为160万元，甲公司以银行存款支付应由其负担的A商品运 杂费1.2万元，乙公司于当日收到该批商品并验收入库，款项尚未收到。
（2）1月10日 ,向丙公司销售B商品一批，开具的增值税专用发票上注明价款为100万 元，该批商品实际成本为70万元，丙公司于当日取得该商品的控制权。2月1日收 到B商品销售款项及增值税税额。
（3）2月10日 ,乙公司发现A商品外观上存在瑕疵，但基本上不影响使用，要求甲公 司在价格上给予10%的折让。甲公司同意价格折让，并按规定向乙公司开具了增值税专用发票（红字）。
（4）2月20日，丙公司发现部分B商品质量出现严重问题，将该批商品的50%退回给 甲公司，甲公司同意退货，于退货当日支付退货款，并按规定向丙公司开具了增值 税专用发票（红字）。
（5）3月10日，甲公司与丁公司签订委托代销合同，甲公司委托丁公司销售C商品500 件，C商品已经发出，每件商品成本为680元。合同约定丁公司应按每件1000元对外销售，甲公司按不含增值税的销售价格的5%向丁公司支付手续费。
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）
根据资料（5）,下列会计处理正确的是（ ）。

2018 年 7 月 8 日 14 时 47 分许，刘甲驾驶车辆 (该车辆车主是刘乙) 沿大学路由西向东行驶至文化商城街口处时，由于被对向公交车上喷涂的广告女郎吸引侧目，而与由南向北李某驾驶的电动自行车相撞，刘甲忙乱中驶入对向车道又与由东向西张某驾驶的公交车相撞，造成车辆上的女郎广告遭到严重损坏、公交车车身受损、刘甲受伤、李某死亡的交通事故。发生事故后，刘甲仓皇逃离现场。经交警部门认定，刘甲对该事故负全部责任，刘甲到案后，交警部门发现刘甲尚未取得机动车驾驶证，肇事车辆仅有交强险，无其他保险。若死者李某的家属欲主张赔偿，委托你作为代理律师，那么你认为本案中，哪些主体需要承担法律责任？(     )

对卖出套期保值者而言，能够实现期货与现货两个市场盈亏相抵后还有净盈利的情形是 ( )。

【背景资料】
某桥梁工地的简支板梁架设,由专业架梁分包队伍架设。该分包队伍用2台50t履带吊,以双机抬吊方式架设板梁。在架设某跨板梁时,突然一台履带吊倾斜,板梁砸向另一台履带吊驾驶室,幸好吊车驾驶员跳车及时,避免了人员伤亡。事故发生后,项目经理立即组织人员排除险情,防止事故扩大,做好标识,保护了现场,并在事故发生后第一时间内报告企业安全主管部门和企业负责人,内容有:事故发生的时间、地点、现场情况、简要经过、已经采取的措施。当地县级人民政府有关部门负责人查看现场后,责成事故发生企业组织事故调查组进行调查。企业负责安全生产的副总经理组织了企业技术、安全部门的人员组成调查组,对事故开展调查,调查中发现下述现象:①项目部审查了分包方的安全施工资格和安全生产保证体系，并作出了合格评价。在分包合同中明确了分包方安全生产责任和义务，提出了安全要求，但查不到监督、检查记录。②项目部编制了板梁架设的专项安全施工方案,按规定通过专家评审和承包方、总监及业主负责人批准。方案中明确规定履带吊下要满铺路基箱板,路基箱板的长边要与履带吊行进方向垂直,但两台履带吊下铺设的路基箱板,其长边都几乎与履带吊行进方向平行,而这正是造成此次事故的直接原因之一。③查到了项目部向分包队伍的安全技术交底记录,签字齐全,但查不到分包队伍负责人向全体作业人员的交底记录。④仔细查看安全技术交底记录,没有发现路基箱板铺设方向不正确给作业人员带来的潜在威胁和避难措施的详细内容。⑤事故造成的直接经济损失达50万元。通过调查，查清了事故原因和事故责任者，对事故责任者和员工进行了教育，事故责任者受到了处理。

【背景资料】
某平原区拦河闸工程，工程规模为大（2）型，闸室结构如下图所示。本工程施工采用全段围堰法导流，上、下游围堰为均质土围堰，基坑采用轻型井点降水。闸室地基为含少量砾石的黏土，自然湿密度为1820～1900kg/m³，基坑开挖时，施工单位采用反铲挖掘机配自卸汽车将闸室地基挖至建基面高程10.0m，弃土运距约1km。
工作桥夜间施工过程中，2名施工作业人员不慎坠落，其中1人死亡，1人重伤。