5.根据期初资料、资料（1）至（3），2024年12月31日甲公司资产负债表中“应付职工薪酬”项目的期末余额是（  ）万元。

教学必须考虑儿童的两种发展水平，一种是儿童现有的发展水平，另一种是在他人指导下可以达到的较高的解决问题的水平，这两者之间的差距就是最近发展区。（常考）()

In his autobiography, Darwin himself speaks of his intellectual powers with extraordinary modesty. He points out that he always experienced much difficulty in expressing himself clearly and concisely, but (46)he believes that this very difficulty may have had the compensating advantage of forcing him to think long and intently about every sentence, and thus enabling him to detect errors in reasoning and in his own observations. He disclaimed the possession of any great quickness of apprehension or wit, such as distinguished Huxley. (47)He asserted, also, that his power to follow a long and purely abstract train of thought was very limited, for which reason he felt certain that he never could have succeeded with mathematics. His memory, too, he described as extensive, but hazy. So poor in one sense was it that he never could remember for more than a few days a single date or a line of poetry. (48)On the other hand, he did not accept as well founded the charge made by some of his critics that, while he was a good observer, he had no power of reasoning. This, he thought, could not be true, because the “Origin of Species” is one long argument from the beginning to the end, and has convinced many able men. No one, he submits, could have written it without possessing some power of reasoning. He was willing to assert that “I have a fair share of invention, and of common sense or judgment, such as every fairly successful lawyer or doctor must have, but not, I believe, in any higher degree.” (49)He adds humbly that perhaps he was “superior to the common run of men in noticing things which easily escape attention, and in observing them carefully.”

Writing in the last year of his life, he expressed the opinion that in two or three respects his mind had changed during the preceding twenty or thirty years. Up to the age of thirty or beyond it poetry of many kinds gave him great pleasure. Formerly, too, pictures had given him considerable, and music very great, delight. In 1881, however, he said: “Now for many years I cannot endure to read a line of poetry. I have also almost lost my taste for pictures or music.” (50)Darwin was convinced that the loss of these tastes was not only a loss of happiness, but might possibly be injurious to the intellect, and more probably to the moral character.

在中国境内设立的外国外商投资企业编制会计记录，可以同时使用中文和一种外国文字。（ ）

甲有限责任公司为增值税一般纳税人，原材料釆用实际成本进行日常核算，材料发出成 本釆用月末一次加权平均法计算。2021年12月初，A材料库存数量为2000千克，每千 克实际成本为100元。该公司12月发生有关经济业务如下：
(1)3日，购买A材料3100千克，取得增值税专用发票注明价款320000元，增值税税 额41600元。销货方代垫运费取得交通运输业增值税专用发票注明运费80000元， 增值税税额7200元；运输途中合理损耗A材料100千克。货款和运费以面值 450000元的银行本票支付，余款退回银行。5日，该批材料全部验收入库。
(2)10日 ,收到乙企业作为资本投入的A材料5000千克并验收入库，取得的乙企业开 出的增值税专用发票上注明价款550000元(与公允价值相同)，增值税税额71500 元，税款由乙企业支付。乙企业在甲公司注册资本中享有份额的金额为500000元。
(3)20日 ,销售A材料1000千克，开出增值税专用发票注明销售价款150000元，增值 税销项税额19500元，款项尚未收到。
(4)31日 ,发料凭证汇总表中12月A材料领用情况如下：生产产品领用3000千克，销 售1000千克，行政管理部门领用500千克，专设销售机构领用300千克。
(5)31日，甲公司财产清査时发现，B材料盘亏500千克，单位成本为40元，原购入 时增值税进项税额为2600元，经查属于管理不善造成，管理层决定由保管员赔偿 5000 元。
要求：
根据上述资料，不考虑其他因素，分析回答下列小题。
根据资料(1),下列各项中，甲公司购买材料相关会计处理正确的是( )。

【背景资料】某机电工程公司施工总承包了一项大型气体处理装置安装工程。气体压缩机厂房主体结构为钢结构。厂房及厂房内的2台额定吊装重量为35t的桥式起重机安装分包给专业安装公司。气体压缩机是气体处理装置的核心设备，分体到货。机电工程公司项目部计划在厂房内桥式起重机安装完成后，用桥式起重机进行气体压缩机的吊装，超过30t的压缩机大部件用2台桥式起重机抬吊的吊装方法，其余较小部件采用1台桥式起重机吊装，针对吊装作业失稳的风险采取了相应的预防措施。施工过程中发生了如下事件：
事件1：专业安装公司对桥式起重机安装十分重视。施工前编制了专项方案，组织了专家论证，上报了项目总监理工程师。总监理工程师审查方案时，要求桥式起重机安装实施监督检验程序。
事件2：专业安装公司承担的压缩机钢结构厂房先期完工，专业安装公司向机电工程公司提出工程质量验收评定申请。在厂房钢结构分部工程验收中，由项目总监理工程师组织建设单位、监理单位、机电工程公司、专业安装公司、设计单位的规定人员进行验收，工程质量验收评定为合格。
事件3：工程进行到试运行阶段，机电公司拟进行气体压缩机的单机试运行。在对试运行条件进行检查时，专业监理工程师提出存在2项问题：(1)气体压缩机基础二次灌浆未达到规定的养护时间，灌浆层强度达不到要求;(2)原料气系统未完工，不能确保原料气连续稳定供应。因此，监理工程师认为气体压缩机未达到试运行条件。

小学儿童的交往对象主要是父母、教师和同伴。()

伦敦金属交易所的价格是国际有色金属市场的晴雨表。(    )

【背景资料】

桌公司总承包一项市政工程，项目部编制了施工组织设计，并下发给道路分包单位。在现场管理中采取了以下措施。

(1)施工总平面设计对仓库位置、构件堆场、大型机械停放场、施工便道及进出口、临时设施进行了布置。

(2)在现场门口设置了工程概况牌，公示了下列内容：工程性质、用途、承包单位、监理单位名称。

(3)为了保证行人及车辆交通安全，在施工现场围挡门口设置了施工标志。

竣工验收过程中，发现分包单位在撤离现场后留有大量建筑垃圾，建设单位要求总承包单位清理干净，否则不予验收。

某企业的银行承兑汇票无力支付，银行代其支付，成为企业的借款（）

【背景资料】某施工单位承担了一矿井主要石门巷道、井底车场和主、副斜井的施工。主斜井设计倾角5.5°，斜长2600m。直墙半圆拱形断面，净断面面积16.5㎡。副斜井设计倾角5.5°，斜长2500m。直墙半圆拱形断面，净断面面积21.5㎡。两斜井相距40m间隔80m左右设有联络巷。两斜井表土段400米，为不稳定表土层。穿过的岩层主要是不稳定的泥岩、中等稳定的砂页岩层和部分稳定的砂岩层，局部可能会遇到含水的断层破碎带。设计单位所提供的锚喷网支护参数：锚杆长度2.0m，间排距1.0m，锚固力不低于80kN，钢筋网钢筋直径8mm，网格尺寸200mm×200mm，外喷100mm厚混凝土，强度等级为C15。
主、副斜井井口采用明槽开挖法施工，现浇钢筋混凝土支护，施工组织设计规定：混凝土浇筑强度达到设计强度50%时进行回填。表土暗挖段长度350米，含水较大，采用冻结法施工。基岩段采取钻爆法施工，锚、网、喷支护。施工单位根据建设单位要求，制定了机械化配套方案实施快速施工。利用气腿式凿岩机钻眼，3.5m中深孔炮眼全断面光面爆破。装载机配合自卸车运输排矸、锚网喷临时支护、滞后工作面50米再进行全断面复喷成巷永久支护。利用联络巷实现了主、副斜井掘进与支护交替作业。高效地完成了两井筒施工。
在钻眼爆破施工中，施工严格“一炮三检”措施落实和放炮后安全检查，加强顶板事故预防措施落实，保证了安全施工；同时严格控制“三径匹配”，大力推广使用“三小”钻孔爆破，提高了钻眼速度，收到良好爆破效果。主斜井竣工验收时发现，总漏水量60m³/h，且顶部有2处1m³/h集中出水点。