【背景资料】某新挖航道长10km，宽200m，挖至水深15m，沿航道宽度方向水深为4～8m，高潮时潮高3m，低潮时潮高1.0m，疏浚土上层为2～4m淤泥质土，下层为中密砂层。采用满载吃水5.5m、舱容5000m³的耙吸挖泥船施工。

ABC公司2019年年初所有者权益构成为：股本3 000万元，资本公积5 800万元（全部为股本溢价），盈余公积300万元，未分配利润3 900万元。2019年发生的与所有者权益有关的经济事项如下：

（1）3月1日，通过证券公司公开发行股票2 000万股，每股面值1元，每股发行价格4.5元，按合同约定需按发行价格支付给证券公司2%的佣金。假定当日发行成功，证券公司将扣除佣金的股款通过银行转账方式支付给ABC公司。

（2）4月1日，ABC公司股东大会宣告分配股票股利2 000万元。

（3）6月30日，确认其他资本公积400万元。

（4）9月22日，ABC公司回购本公司股票500万股。当日回购价格为5.5元／股。

（5）11月30日，ABC公司通过相关部门批准，将回购的500万股进行注销。

（6）12月31日，ABC公司当年实现净利润4 500万元，按净利润的10%提取法定盈余公积。

要求：根据上述资料，不考虑其他相关因素，分析回答下列问题。（答案中金额单位用万元表示）

下列关于ABC公司回购股票和注销库存股的相关账务处理不正确的是(    )。

“Universal history, the history of what man has accomplished in this world, is at bottom the History of the Great Men who have worked here,” wrote the Victorian sage Thomas Carlyle Well, not any more it is not.

Suddenly, Britain looks to have fallen out with its favourite historical form. This could be no more than a passing literary craze, but it also points to a broader truth about how we now approach the past: less concerned with learning from our forefathers and more interested in feeling their pain. Today, we want empathy, not inspiration.

From the earliest days of the Renaissance, the writing of history meant recounting the exemplary lives of great men. In 1337, Petrarch began work on his rambling writing De Viris Illustribus--On Famous Men, highlighting the virtus(or virtue) of classical heroes. Petrarch celebrated their greatness in conquering fortune and rising to the top. This was the biographical tradition which Niccolo Machiavelli turned on its head. In The Prince, he championed cunning, ruthlessness, and boldness, rather than virtue, mercy and justice, as the skills of successful leaders.

Over time, the attributes of greatness shifted. The Romantics commemorated the leading painters and authors of their day, stressing the uniqueness of the artists personal experience rather than public glory. By contrast, the Victorian author Samuel Smiles wrote Self-Help as a catalogue of the worthy lives of engineers, industrialists and explorers. The valuable examples which they furnish of the power of self-help, of patient purpose, resolute working, and steadfast integrity, issuing in the formation of truly noble and manly character, exhibit, wrote Smiles, what it is in the power of each to accomplish for himself. His biographies of James Watt, Richard Arkwright and Josiah Wedgwood were held up as beacons to guide the working man through his difficult life.

This was all a bit bourgeois for Thomas Carlyle, who focused his biographies on the truly heroic lives of Martin Luther, Oliver Cromwell and Napoleon Bonaparte. These epochal figures represented lives hard to imitate, but to be acknowledged as possessing higher authority than mere mortals.

Not everyone was convinced by such bombast. “The history of all hitherto existing society is the history of class struggles,” wrote Marx and Engels in The Communist Manifesto. For them, history did nothing, it possessed no immense wealth nor waged battles: "It is man, real living man who does all that. And history should be the story of the masses and their record of struggle. As such, it needed to appreciate the economic realities, the social contexts and power relation in which each epoch stood. For: Men make their own history, but they do not make it just as they please; they do not make it under circumstances chosen by themselves, but under circumstances directly found, given and transmitted from the past.

This was the tradition which revolutionized our appreciation of the past. In place of Thomas Carlyle, Britain nurtured Christopher Hill, EP Thompson and Eric Hobsbawm. History from below stood alongside biographies of great men. Whole new realms of understanding from gender to race to cultural studies--were opened up as scholars unpicked the multiplicity of lost societies And it transformed public history too: downstairs became just as fascinating as upstairs

当本证和反证的证明力不能相互抵消时，将会发生何种法律效果？(       )

【背景资料】
某工程，建设单位与施工单位签订了合同，经总监理工程师批准的进度如图所示（时间单位：天）。各项工作均按最早时间安排且匀速施工。

事件1:施工单位凭施工经验，未经安全验算就编制了高大模板工程专项施
工方案，经项目经理签字后报监理工程师审批的同时，就开始搭设高大模板，施工现场安全生产管理人员则由项目总工程师兼任。
事件2：该工程施工期问，原材料价格波动很大，施工合同中约定只对水泥.柴油及石材采用调值公式法进行价差调整。
基期为当年5月，工程款按月计量，每月调整价差，合同价款中8月份工程
款为4338万元。该工程投标函投标总报价中，水泥占35％，柴油占15％，石材占20％，各月价格见下表

（二）
背景资料:某工业厂房工程采用地梁基础，按照已审批的施工方案组织实施。在第一区域施工过程中，材料已送检。为了在停电检修之前完成第一区域基础的施工，施工单位负责人未经监理许可，在材料送检还没有得到检验结果时，擅自决定进行混凝土施工。待地梁混凝土浇筑完毕后，发现水泥试验报告中某些检验项目质量不合格。造成该分部工程返工拆除重做，工期延误16天，经济损失达20000元，并造成一定的信誉影响。
问题：

根据资料 (1)，关于 M 设备的说法中正确的是 (   )。

根据资料（1），下列各项中，关于甲公司向乙公司销售M商品的会计处理正确的是（    ）。

在刑法理论上，根据不同标准对犯罪未遂分类，其种类有（   ）。

【背景资料】某疏浚工程,包括航道及港池两个部分。航道疏浚需水下炸礁清渣, 拟采用炸礁船实施水下钻孔爆破,钻机采用100型潜孔钻。港池疏浚土质为硬塑黏土,故选用铲斗船施工。
施工单位按照计划,在开工期15天开始铲斗船拖航调遣工作,于开工期5日抵达施工地点。铲斗船及泥驳施工参数如下:斗容20m3 ,充泥系数0.9 ,搅松系数1.2 , 50斗h。泥驳实际装载量1000m3 ,重载航行至抛泥区的时间为1h ,空载返航时间为0.6h ,装泥、卸泥、调头及靠离船时间合计2.5h ,,无备用泥驳。
施工期间,施工地点遭遇了台风袭击,施工单位按照防台预案实施,保证了施工船舶安全。