企业吸收投资收到的现金属于投资活动产生的现金流量。(    )

2022年初，某上市公司股东权益总额为35300万元，其中，股本20000万元（面值为1元）、资本公积（股本溢价)7000万元、盈余公积6800万元、未分配利润1500万元。2022年该公司有关股东权益的业务资料如下：
(1)经股东大会批准，以现金回购方式回购并注销本公司股票1000万股，回购价为每股8.5元。
(2)本年实现净利润1000万元，提取法定盈余公积100万元。
(3)经股东大会批准，宣告发放现金股利3000万元，其中使用可供投资者分配的利润2400万元、盈余公积600万元
（2）根据资料(2)，下列各项中，该公司有关利润结转和分配的会计处理正确的（）。

【2022年真题】某机电单位通过招标、总包超高层商务楼机电安装工程。工程范围：给排水、建筑电气、通风空调、消防、电梯。工程需三联供机组、电梯、自动扶梯等，由建设单位通过招标选厂家，且与制造商签订三联供机组与设备的供货合同。招标文件中，电梯、自动扶梯由电梯制造厂负责安装与运维。建设单位授权施工单位按主合同的招标条件与制造厂签订合同，工期210d，延误一天扣5w，施工时制造厂进行安装，资质等内容的审核并检查了制造厂提交的资料。
自动扶梯进场验收合格，资料齐全，安装后，试运行，传动故障，经查，某个梯级轴存在质量问题，影响精度和运行质量，损坏了中间传动环节，经提供零部件返修，运行合格。工期延误14d。建设单位扣罚，施工单位提出异议。

甲企业为增值税一般纳税人，适用的增值税税率为13%。2020年1月至11月“利润表”部分项目的累计发生额为:税金及附加900万元、销售费用750万元、管理费用1500万元、财务费用300万元。2020年12月该企业发生如下经济业务:
(1)2日，购入一台需要安装的生产设备，买价为500万元，增值税税额为65万元，已取得增值税专用发票。安装过程中领用原材料一批,成本为20万元，市场价格为25万元，另外发生安装工人工资10万元。9日，该设备安装完成达到预定使用状态。
(2)10日，将100台自产产品作为福利发放给本企业行政管理人员，该产品每台生产成本为2万元，市场售价为3万元(不含增值税)。
(3)31日，对销售机构上月购入并投入使用的设备计提折旧，该设备取得时的价款为600万元，增值税税额为78万元，预计使用寿命为4年，预计净残值为0,采用年数总和法计提折旧。
(4)31日，确认2020年短期借款的利息费用。2020年7月1日，该企业为筹集生产经营所需资金，向银行借款100万元，年利率为6%，期限1年,到期一次还本付息，采用月末预提方式确认借款利息。
(5)31日，计算确定本月应交城市维护建设税70万元(不考虑教育费附加)、车船税10万元，支付印花税6万元，支付咨询费30万元，取得银行存款利息收入6万元。
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)。

2. 根据资料(2),该企业下列各项会计处理中，正确的有（  ）。

Suppose you are going to study abroad and share an apartment with John, a local student. Write him an email to

(1) tell him about your living habits, and

(2) ask for advice about living there.

You should write about 100 words on the ANSWER SHEET.

Do not use your own name. Use “Li Ming” instead.

Do not write your address. (10 points)

【背景资料】
某水闸工程建于土基上，共10孔，每孔净宽10m；上游钢筋混凝土铺盖顺水流方向长15m，垂直水流方向共分成10块；铺盖部位的两侧翼墙亦为钢筋混凝土结构，挡土高度为12m，其平面布置示意图如图1所示。

上游翼墙及铺盖施工时，为加快施工进度，施工单位安排两个班组，按照上游翼墙Ⅱ—10—9—8—7—6和上游翼墙I—1—2—3—4—5的顺序同步施工。
在闸墩混凝土施工中，为方便立模和浇筑混凝土，施工单位拟将闸墩分层浇筑至设计高程，再对牛腿与闸墩结合面按施工缝进行处理后浇筑闸墩牛腿混凝土。
在翼墙混凝土施工过程中，出现了胀模事故，施工单位采取了拆模、凿除混凝土、重新立模、浇筑混凝土等返工处理措施。返工处理耗费工期20d，费用15万元。
在闸室分部工程施工完成后，根据《水利水电工程施工质量评定规程（试行）》进行了分部工程质量评定，评定内容包括原材料质量、中间产品质量等。

下列要交个人所得税的是 ( )。

【背景资料】
某新建高速铁路站前工程第一标段地处沿海地区，设计速度350km/h，轨道结构为CRTS双块式无砟轨道。其中，某段路基长1.5km，位于直线段，两端均与桥台衔接，地基处理方法为CFG桩，基床表层及过渡段填料均为级配碎石。
施工过程中发生以下事件：
事件一：项目经理部编写的CFG桩施工方案部分内容如下：（1）CFG桩混凝士应连续灌注，强度应满足设计求；（2）CFG桩施工前应根据地质条件差异和工装设备变化选择有代表性的1个加固单元进行成桩工艺性试验，确定各项施工工艺参数后，进行单桩承载力试验，确认设计参数；（3）桩身完整性采用声波透射法进行检验，有疑问时采用平板载荷试验进行验证。
事件二：项目经理部编写的路堤填筑作业指导书部分内容如下：（1）基床底层填料最大粒径应小于75mm；（2）路堤填筑从路基中心开始向两侧路肩碾压；（3）碾压时，采用先弱振、后强振的方式，最后静压收光。
事件三：项目总工程师组织路基工程施工技术交底，要求格部门负责人参加。技术交底的部分内容有：过渡段每填筑层进行压实系数检测，检测合格后即进行上一层的填筑。

The social sciences are flourishing. As of 2005, there were almost half a million professional social scientists from all fields in the world, working both inside and outside academia. According to the World Social Science Report 2010, the number of social-science students worldwide has swollen by about 11% every year since 2000.

Yet this enormous resource is not contributing enough to today’s global challenges, including climate change, security, sustainable development and health. (41)_______Humanity has the necessary agro-technological tools to eradicate hunger, from genetically engineered crops to artificial fertilizers. Here, too, the problems are social: the organization and distribution of food, wealth and prosperity.

(42)_______This is a shame—the community should be grasping the opportunity to raise its influence in the real world. To paraphrase the great social scientist Joseph Schumpeter: there is no radical innovation without creative destruction.

Today, the social sciences are largely focused on disciplinary problems and internal scholarly debates, rather than on topics with external impact. Analyses reveal that the number of papers including the keywords “environmental change” or “climate change” have increased rapidly since 20(43)_______

When social scientists do tackle practical issues, their scope is often local: Belgium  is interested mainly in the effects of poverty on Belgium, for example. And whether the community’s work contributes much to an overall accumulation of knowledge is doubtful.

The problem is not necessarily the amount of available funding. (44)_______This is an adequate amount so long as it is aimed in the right direction. Social scientists who complain about a lack of funding should not expect more in today’s economic climate.

The trick is to direct these funds better. The European Union Framework funding programs have long had a category specifically targeted at social scientists. This year, it was proposed that the system be changed: Horizon 2020, a new program to be enacted in 2014, would not have such a category. This has resulted in protests from social scientists. But the intention is not to neglect social science; rather, the complete opposite. (45)_______That should create more collaborative endeavors and help to develop projects aimed directly at solving global problems.

[A] These issues all have root causes in human behavior: all require behavioral change and social innovations, as well as technological development. Stemming climate change, for example, is as much about changing consumption patterns and promoting tax acceptance as it is about developing clean energy.

[B] Despite these factors, many social scientists seem reluctant to tackle such problems. And in Europe, some are up in arms over a proposal to drop a specific funding category for social- science research and to integrate it within cross-cutting topics of sustainable development.

[C] During the late 1990s, national spending on social sciences and the humanities as a percentage of all research and development funds—including government, higher education, non-profit and corporate—varied from around 4% to 25%; in most European nations, it is about 15%.

[D] It could be that we are evolving two communities of social scientists: one that is discipline- oriented and publishing in highly specialized journals, and one that is problem-oriented and publishing elsewhere, such as policy briefs.

[E] However, the numbers are still small: in 2010, about 1,600 of the 100,000 social-sciences papers published globally included one of these keywords.

[F] The idea is to force social scientists to integrate their work with other categories, including health and demographic change; food security; marine research and the bio-economy; clean, efficient energy; and inclusive, innovative and secure societies.

[G] The solution is to change the mindset of the academic community, and what it considers to be its main goal. Global challenges and social innovation ought to receive much more attention from scientists, especially the young ones.

围绕“乡下人家，不论什么时候，不论什么季节，都是一道独特、迷人的风景”进行教学设计并说明理由，引导学生感受作者笔下的乡村生活之美。

学校与教师之间的聘任关系属于平权型的法律关系。()