【背景资料】
某承包人承担了一新建中型泵站建筑安装工程，其编制的泵站建筑安装工程内容及工程量表见表1。开工前，发包人按签约合同价的10%向承包人支付工程预付款，工程预付款的扣回与还清按

计算，其中F_1＝20%， F_2 ＝90%。该承包人根据施工合同，开工前，绘制了网络进度计划（如图2所示），并提交监理人批准。


工程如期开工，施工中发生了如下事件：

事件1：在第4个月末检查进度时，A工作和B工作已完成，C工作完成43.5万元的工作量，E工作还未开始，F工作完成36万元的工作量。

 事件2：项目部进行进度偏差分析，为保证合同工期目标实现，按照费用增加最少原则，调整了计划，新计划上报批准并按此组织实施。

事件3：D工作是该工程的重点，对该工作进度情况进行了定期跟踪检查，并对有关数据进行了统计，D工作进度曲线如图3所示。
事件4：5月份经监理人确认的承包人工程款为280万元。

【背景资料】

某南方城市给水工程项目属于大中型工程项目，施工之前，项目监理机构编制了施工组织设计，设计单位组织有关单位对施工图设计会审，施工单位做了技术交底，建设单位对施工单位进行了施工技术交底。在施工过程中，监理单位及时编制了施工技术文件，并按《建设工程文件归档整理规范》的要求进行归档。

关于中华人民共和国成立初期的刑罚制度，下列说法正确的有（   ）。

某市化工企业为增值税一般纳税人，主要业务为生产高档化妆品。2019年有关生产经营情况如下:

(1)外购原材料取得增值税专用发票上注明的税额408万元，发票已通过认证。

(2)将高档化妆品与普通化妆品组成礼盒销售,取得不含增值税销售收入6000 万元，该企业分别进行核算，其中高档化妆品销售收入5000万元,普通化妆品收入1000万元。

(3)8月份因管理不善发生损失的外购原材料成本为30万元，10月份取得保险公司赔款5万元。相关增值税已经认证抵扣。

(4)2019年全年利润总额为2400万元，通过红十字会向受灾地区捐款300万元。

(5)接受捐赠收入20万元。

(6)计提坏账准备10万元;税收滞纳金支出2万元

已知:增值税税率13%;高档化妆品的消费税税率为15%;城市维护建设税税率7%;教育费附加征收率3%。

要求:根据上述材料，不考虑其他因素,分析回答下列小题。

1.该企业应缴纳的增值税税额，下列计算中，正确的是( )。

某日8时40分，新疆某金属矿井下发生较大火灾和瓦斯爆炸事故，造成6人死亡、8人重伤、直接经济损失1490万元。该矿建设规模为9×10⁴t/a，低瓦斯矿井，矿尘具有爆炸性，矿层自然发火倾向性鉴定结果为自燃煤层。  
事故发生在早上6点多，井口信号工看见风井抽出黑烟，就打电话报告了矿长，10min后矿长到达井口，查看情况后通知井下撤人。7时，井下所有人员全部升井。7时30分为探明井下情况，矿长等3人入井查看，查明火区位置后，8时整升井。8时30分，矿长带人入井灭火时发生爆炸，井下滞留8人未能升井。事故调查后发现，金属矿安全管理决策层职责重叠，现场管理混乱。相关图纸不能反映井下实际情况，矿井没有绘制瓦斯巡回检查路线图，没有建立完善的防火墙管理档案。新入职的人员，未经入井培训，便直接下井作业。

保障措施的特点是（   ）。

二、投保人王某驾车外出，突然汽车失控，造成多人受伤。

根据以上材料回答6～8题。

根据期初资料、资料 (1) 至 (4), 下列各项中，关于甲公司的会计处理正确的是 (    )。

个人投资者甲、乙分别投资不同的金融产品。根据下面具体情况，回答相应问题。

[A] These tools can help you win every argument--not in the unhelpful sense of beating your opponents but in the better sense of learning about the issues that divide people, learning why they disagree with us and learning to talk and work together with them. If we readjust our view of arguments--from a verbal fight or tennis game to a reasoned exchange through which we all gain mutual respect and understanding--then we change the very nature of what it means to “win” an argument.

[B] Of course, many discussions are not so successful. Still, we need to be careful not to accuse opponents of bad arguments too quickly. We need to learn how to evaluate them properly. A large part of evaluation is calling out bad arguments, but we also need to admit good arguments by opponents and to apply the same critical standards to ourselves. Humility requires you to recognize weaknesses in your own arguments and sometimes also to accept reasons on the opposite side.

[C] None of these will be easy, but you can start even if others refuse to. Next time you state your position, formulate an argument for what you claim and honestly ask yourself whether your argument is any good. Next time you talk with someone who takes a stand, ask them to give you a reason for their view. Spell out their argument fully and charitably. Assess its strength impartially. Raise objections and listen carefully to their replies.

[D] Carnegie would be right if arguments were fights, which is how we often think of them. Like physical fights, verbal fights can leave both sides bloodied. Even when you win, you end up no better off. Your prospects would be almost as dismal if arguments were even just competitions--like, say, tennis games. Paris of opponents hit the ball back and forth until one winner emerges from all who entered. Everybody else loses. This kind of thinking is why so many people try to avoid arguments, especially about politics and religion.

[E] In his 1936 work How to Win Friends and Influence People, Dale Carnegie wrote: “There is only one way to get the best of an argument--and that is to avoid it.” This aversion to arguments is common, but it depends on a mistaken view of arguments that causes profound problems for our personal and social lives--and in many ways misses the point of arguing in the first place.

[F] These views of arguments also undermine reason. If you see a conversation as a fight or competition, you can win by cheating as long as you don’t get caught. You will be happy  to convince people with bad arguments. You can call their views stupid, or joke about how ignorant they are. None of these tricks will help you understand them, their positions or the issues that divide you, but they can help you win--in one way.

[G] There is a better way to win arguments. Imagine that you favor increasing the minimum wage in our state, and I do not. If you yell, “Yes,” and I yell. “No,” neither of us learns anything. We neither understand nor respect each other, and we have no basis for compromise or cooperation. In contrast, suppose you give a reasonable argument: that full-time workers should not have to live in poverty. Then I counter with another reasonable argument: that a higher minimum wage will force businesses to employ fewer people for less time. Now we can understand each other’s positions and recognize our shared values, since we both care about needy workers.

【背景资料】某立井井筒设计净直径7.5m，深度860m，普通法施工。井筒检查孔资料表明，井深346〜351m存在断层破碎带，破碎带附近岩石均有不同程度的受挤压现象；井筒450〜465m有一含水层，预计涌水量为30m³/h。
某施工单位承建该井筒项目，成立了项目部，项目部成立的行政公文通报给了建设单位，任命建造师张某为项目经理。
编制了施工组织设计，部分内容如下：
（1）井筒施工方案：基岩段施工采用短段掘砌作业，深孔光面爆破，掏槽眼深度4.2m，其他炮眼深度4.0m，周边眼间距490mm，崩落眼间距780mm，FJD-6伞钻打眼，整体金属伸缩式模板砌筑井壁，模板高度5米。
（2）井筒过断层破碎带施工时，采取调整爆破参数、砌壁段高和支护方式等相关技术措施，有利于安全通过。
（3）探水注浆方案：井筒施工至420m时开始进行探水注浆工作，注浆至垂深480m，采取一段式注浆、从下往上的注浆方案被监理工程师叫停。
主井井筒竣工验收时，总漏水量7.6m³/h，其中在井深620m处有两个集中漏水点，漏水量分别为0.7m³/h、0.8m³/h。验收时还发现有一处井筒净半径小60mm。其余各项检查项目全部合格。