【背景资料】在一新建民用机场场道道面工程的施工招标过程中，招标人规定采用工程量清单计价作为投标人的商务报价。
评标过程中发现，A投标人在分部分项工程量清单中，对“道面加筋补强”的钢筋数量进行了修正，补列了“道面标志”的工程量。后经证实，该两处错漏确因设计单位的疏忽产生。
B投标人在措施项目清单中，说明由于工期紧张而另外安排了夜间施工，并因此特别增列了夜间施工措施费。
工程施工过程中，由于设计变更，道面半刚性基层的工程量发生了一定的增加，承包人参考合同中的报价，对增加的工程量重新提出综合单价，以此作为结算依据。

【背景资料】
某项目部针对一个施工项目编制网络计划图，下图是计划图的一部分。
该网络计划图其余部分计划工作及持续时间见下表：

项目部按照上述思路编制的网络计划图进一步检查时发现有一处错误，C2工作必须在B2工作完成后，方可施工。经调整后的网络计划图由监理工程师确认满足合同工期要求，最后在项目施工中实施。
A3工作施工时，由于施工单位设备事故延误了2d。

背景资料： 甲公司中标跨河桥梁工程，工程规划桥梁建成后河道保持通航，要求桥下净空高度不得低于 12m。桥梁下部结构采 用桩接柱的形式，桥梁下部结构横断面示意图如图 1-1 所示。

图 1-1：桥梁下部结构横断面示意图

桥梁桩基采用钻孔灌注桩，施工前项目部对钻孔灌注桩制定了如下工艺流程：

【背景资料】

某地区新建一座大型自来水厂，主要单位工程有沉淀池、过滤池、消毒池等，整个工程由W建筑公司中标施工。其中沉淀池为无盖圆形池，直径40m，基础为现浇混凝土结构，厚500mm，该基础由四周向中心呈漏斗型，其高点顶面标高22.50m，低点顶面标高22.10m；池壁采用预制板拼装外缠绕预应力钢丝结构，强度等级为C40。沉淀池现况原地下水位标高26.50m。

【背景资料】
某桥上部为3×25m预应力钢筋混疑土连续箱梁，下部为圆柱式墩，桩基础。桥面宽度为8.5m,桥面纵坡3.5%，双向横坡1.5%,桥梁高度24m。地基土层从上到下依次为杂填土、砂岩。施工过程中发生了如下事件。
事件一：项目经理部决定采用盘扣式支架搭设满堂支架浇筑连续箱梁，支架搭设高度24m，宽度9m，并按规定设置纵、横、平面斜杆，经支架设计验算确定了布置间距并委托第三方验算。专项施工方案编制完成后，经项目总工程师签字并加盖项目经理部公章，:报总监理工程师签字盖章后即组织施工。
事件二：项目经理部按照专项施工方案完成地基处理、支架搭设、模板、钢筋和预应力管道安装，经监理工程师现场对模板、钢筋和预应力管道检查验收后，浇筑箱梁底板和腹板混凝土。
事件三：箱梁混疑土分两次浇筑，第一次浇筑底板和腹板，第二次浇筑顶板。第一次浇筑混凝土时，纵向由高处向低处浇筑，横向对称浇筑，气温最高达32℃，经过30小时完成混凝土浇筑。待第一次浇筑混凝土完成，开始洒水养护时发现，先浇筑部分混凝土顶面出现裂缝。
事件四：本桥箱梁为C40；混疑土，低松弛钢绞线，夹片式锚具。施工单位在张拉压浆过程中采取了如下做法：
①预应力张拉程序为0→σ_com。（持荷5min锚固）
②在水泥浆中加入铝粉膨胀剂。
③压浆自高处向低处进行。

[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】某矿建施工单位以1240万元的中标价格，总承包一矿山工业广场8层框架结构办公楼工程。开工前，总承包单位通过招标将桩基及土方开挖工程、钢结构工程发包给专业分包单位；通过与建设单位共同考察，确定了预拌混凝土供应商，并与之签订了采购合同。
工程实施过程中发生了以下事件：
事件1：钢结构采用的原材料及成品进行了进场验收，施工单位查验了产品合格证、型式检验报告等证明材料。
事件2：竣工验收时，施工单位缺乏水平仪等专业器具，临时从网上购置了仪器。查验有关技术文件和制度，有施工技术标准等制度，有施工组织设计、施工方案等技术文件但未审批完成。见证取样送样工作由施工单位取样后送检测机构检验。
事件3：主体结构施工期间，由于特大龙卷风造成配电箱破坏引发现场火灾。火灾扑灭后24小时内，总承包单位通报了火灾损失情况：工程本身损失250万元；总价值200万元的待安装设备彻底报废；总承包单位有3名工人烧伤所需医疗费及补偿费预计45万元；租赁的施工设备损坏赔偿10万元。另外，大火扑灭后总承包单位停工5天，造成施工机械闲置损失2万元，预计工程所需清理、修复费用200万元。

根据资料 (5)，下列会计处理中，正确的是 (   )。

根据资料（1）和（2），2023年6月30日摊销合同取得成本为（    ）万元。

2019 年的摊销金额为 ( ) 万元。

案例二：沈先生准备为其刚出生的女儿购买一份教育年金保险。根据保险合同的规定，孩子0岁到15岁期间为交费期，每年保费3650元，年初支付。18岁至20岁每年领取15000元大学教育金，年初领取；21岁时领取15000元大学教育金和5000元大学毕业祝贺金，年初领取。

根据以上材料回答（1）~（9）题。