【背景资料】
某机场工程建有一条2800m的跑道、一座20000m2的航站楼、一座4000m2的航管楼和塔台。跑道上设有I类精密进近灯光系统和I类仪表着陆系统、测距仪（与仪表着陆系统合装）、PAPI灯，滑行道和站坪设立了滑行引导标记牌、标志物、停机泊位引导系统等设施。现该机场各项工程已进行了自检，部分项目需进行飞行校验。

【背景资料】
某高速公路 M 合同段（K17+300～K27+300），主要为路基土石方工程，本地区岩层构成为泥岩、砂岩互层，抗压强度 20MPa 左右，地表土覆盖层较薄。在招标文件中，工程量清单列有挖方 2400000m³（土石比例为 6:4），填方 2490000m³，填方路段填料由挖方路段调运，考虑到部分工程量无法准确确定， 因此采用单价合同，由监理工程师与承包人共同计量，土石开挖综合单价为 16 元/m³。施工过程部分事件摘要如下：
事件一：施工单位开挖路基后，发现挖方土石比例与设计文件出入较大，施工单位以书面形式提出设计变更，后经业主、监理、设计与施工单位现场勘察、洽商，设计单位将土石比例调整为 3.4:6.6，变更后的土石方开挖综合单价调整为 19 元/m³。经测算，变更后的项目总价未超过初步设计批准的概算。
事件二：某填方段路堤位于横坡陡于 1:5 的地面，施工方进行了挖台阶等地基处理，然后采用几种不同土体填料分层填筑路基，填筑至 0～80cm，施工方选择细粒土，采用 18t 光轮压路机，分三层碾压。两层碾压完成后，检测了中线偏位（合格率 90%）、纵断高程（合格率 85%）、宽度（合格率 88%）、横坡（合格率 92%）和边坡坡度（合格率 90%），在压实度检测时，发现路基边缘压实度不足，施工单位及时采取了预防措施如下：①超宽填筑 300mm；②控制碾压工艺，保证机具碾压到边。
事件三：路基边缘碾压完成后，项目部将扩大范围的工程量向监理工程师提出计量付款申请。

根据资料 (1) 至 (5)，下列所有者权益项目填列的余额中，正确的是 (    )。

【案例五】背景：某施工单位承包一立井井筒与井底环形车场项目。某一夜班，主提升绞车由司机张某一人值班，在下放吊桶时打盹，导致吊桶全速过放。当时李某正穿过吊桶下放去移动水泵，因躲闪不及被当场砸死。事故发生后，井下作业人员由于恐慌争先上井，杨某上身被挤出吊桶外面，赵某没有保险带，为了安全就挤在吊桶中央。吊盘信号工在把吊桶稳好后就发出提升信号升井。在升井过程中，又突遇断电，赵某被甩出吊桶坠落身亡，而杨某被急剧摆动的吊桶挤成重伤。
事故发生后，项目经理立即组织事故调查小组，并上报了施工单位有关领导，同时恢复生产。经调查，李某是从未从事过井下作业的民工，尚未签订劳动合同，仅经过3天简单培训就下井作业。

《小学教师专业标准（试行）》提出小学教师专业标准的基本理念是师德为先、学生为本、能力为重、终身学习。()

计算甲超市以旧换新销售空调增值税销项税额的下列算式中，正确的是（）。

[A] The first and more important is the consumer’s growing preference for eating out; the consumption of food and drink in places other than homes has risen from about 32 percent of total consumption in 1995 to 35 percent in 2000 and is expected to approach 38 percent by 20This development is boosting wholesale demand from the food service segment by 4 to 5 percent a year across Europe, compared with growth in retail demand of 1 to 2 percent. Meanwhile, as the recession is looming large, people are getting anxious. They tend to keep a tighter hold on their purse and consider eating at home a realistic alternative.

[B] Retail sales of food and drink in Europe’s largest markets are at a standstill, leaving European grocery retailers hungry for opportunities to grow. Most leading retailers have already tried e-commerce, with limited success, and expansion abroad. But almost all have ignored the big, profitable opportunity in their own backyard: the wholesale food and drink trade, which appears to be just the kind of market retailers need.

[C] Will such variations bring about a change in the overall structure of the food and drink market? Definitely not. The functioning of the market is based on flexible trends dominated by potential buyers. In other words, it is up to the buyer, rather than the seller, to decide what to buy .At any rate, this change will ultimately be acclaimed by an ever-growing number of both domestic and international consumers, regardless of how long the current consumer pattern will take hold.

[D] All in all, this clearly seems to be a market in which big retailers could profitably apply their scale, existing infrastructure and proven skills in the management of product ranges, logistics, and marketing intelligence. Retailers that master the intricacies of wholesaling in Europe may well expect to rake in substantial profits thereby. At least, that is how it looks as a whole. Closer inspection reveals important differences among the biggest national markets, especially in their customer segments and wholesale structures, as well as the competitive dynamics of individual food and drink categories. Big retailers must understand these differences before they can identify the segments of European wholesaling in which their particular abilities might unseat smaller but entrenched competitors. New skills and unfamiliar business models are needed too.

[E] Despite variations in detail, wholesale markets in the countries that have been closely examined-France, Germany, Italy, and Spain-are made out of the same building blocks. Demand comes mainly from two sources: independent mom-and-pop grocery stores which, unlike large retail chains, are too small to buy straight from producers, and food service operators that cater to consumers when they don’t eat at home. Such food service operators range from snack machines to large institutional catering ventures, but most of these businesses are known in the trade as “horeca”: hotels, restaurants, and cafes. Overall, Europe’s wholesale market for food and drink is growing at the same sluggish pace as the retail market, but the figures, when added together, mask two opposing trends.

[F] For example, wholesale food and drink sales come to $268 billion in France, Germany, Italy, Spain, and the United Kingdom in 2000-more than 40 percent of retail sales. Moreover, average overall margins are higher in wholesale than in retail; wholesale demand from the food service sector is growing quickly as more Europeans eat out more often; and changes in the competitive dynamics of this fragmented industry are at last making it feasible for wholesalers to consolidate.

[G] However, none of these requirements should deter large retailers (and even some large good producers and existing wholesalers) from trying their hand, for those that master the intricacies of wholesaling in Europe stand to reap considerable gains.

甲证券公司定期评估全面风险管理体系，评估后发现公司存在部分高风险业务、信用风险管控不足，易导致风险事件频发等问题。根据评估结果，目前正在及时改进风险管理工作。

张某为乙证券公司独立董事，工作勤勉尽责、廉洁从业、专业能力强，乙证券公司拟聘请张某分管公司某业务，丙证券公司、丁基金公司均欲邀请张某兼职独立董事。

（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)
.5. 根据资料(1)至(3), 2021年，甲公司影响当期损益的金额为（  ）万元。

甲公司是一家证券公司，其已委托证券经纪人开展证券经纪业务。试回答以下相关问题。