（二）甲公司为增值税一般纳税人2021年5月有关生产经营情况如下：

（1）以还本销售方式向乙办公设备租赁公司销售一批办公桌，取得含增值税销售1 695 000元，合同约定甲公司5年向乙退还全部货款的80%。

（2）销售员工乘坐飞机出差，取得注明员工身份信息的航空运输电子客票行程单，票价合计872 00元、民航发展基金2 000元。

（3）外购300台空调发职工福利。

（4）委托加工实木书柜奖励给员工。

（5）自产会议桌交给丙家具城代销。

（6）将购进的机床作为投资给丁家具工厂。

（7）出租一处经营用房。

已知：销售增值税税率为13%，购进航空旅客运输服务进项税额9%，取得扣税凭证均符合规定，并于当月扣除。

要求：根据上述资料，不考虑其他因素，分析回答下列小题

下列各项中应当视同销售缴纳增值税的是（  ）。

计算甲公司年度企业所得税应纳税额的下列计算中，正确的是(    )。

【背景资料】某桥梁工程由某公路建设工程公司中标承建。该桥梁下部结构为φ1.2m 钻孔灌注桩，上部结构采用悬臂法施工(示意图如下)。

施工过程中发生如下事件：
事件一：钻孔施工的钻孔及泥浆循环系统示意图如图5 所示,其中，D 为钻头，E为钻杆，F 为钻机回转装置,G 为输送管,泥浆循环如图中箭头所示方向。

事件二:某桩基施工过程中,施工单位采取了如下做法：
（1）钻孔过程中，采用空心钢制钻杆。
（2）水下混凝土灌注前,对导管进行压气试压试验。
（3）泵送混凝土中掺入泵送剂或减水剂，缓凝剂。
（4）灌注混凝土过程中注意测量混凝土顶面高程，灌注至桩顶设计标高时即停止施工。
（5）用于桩身混疑土强度评定的混凝土试件置于桩位处现场,与工程桩同条件养护。
事件三：施工单位为本桥配置了以下主要施工机械和设备：正循环钻机、混凝土高压泵、混凝土搅拌站、塔吊、载人电梯、悬臂式掘进机、架桥机、预应力张拉成套设备、爬模设备、钢模板、钢护筒、挂篮设备。

该企业销售A型电视，下列说法正确的是(    )。

[A] The following paragraphs are given in a wrong order. For questions 41-45, you are required to reorganize these paragraphs into a coherent text by choosing from the list A-G and filling them into the numbered boxes. Paragraphs B and D have been correctly placed. Mark your answers on the ANSWER SHEET. (10 points)

[B] The first published sketch, “A Dinner at Poplar Walk” brought tears to Dickens’s eyes when he discovered it in the pages of The Monthly Magazine. From then on his sketches, which appeared under the pen name “Boz” in The Evening Chronicle, earned him a modest reputation.

[C] The runaway success of The Pickwick Papers, as it is generally known today, secured Dickens’s fame. There were Pickwick coats and Pickwick cigars, and the plump, spectacled hero, Samuel Pickwick, became a national figure.

Soon after Sketches by Boz appeared, a publishing firm approached Dickens to write a story in monthly installments, as a backdrop for a series of woodcuts by the then-famous artist Robert Seymour, who had originated the idea for the story. With characteristic confidence, Dickens successfully insisted that Seymour’s pictures illustrate his own story instead. After the first installment, Dickens wrote to the artist and asked him to correct a drawing Dickens felt was not faithful enough to his prose. Seymour made the change, went into his backyard, and expressed his displeasure by committing suicide. Dickens and his publishers simply pressed on with a new artist. The comic novel, The Posthumous Papers of the Pickwick Club, appeared serially in 1836 and 1837 and was first published in book form in 1837.

[D]Charles Dickens is probably the best-known and, to many people, the greatest English novelist of the 19th century. A moralist, satirist, and social reformer, Dickens crafted complex plots and striking characters that capture the panorama of English society.

[E]Soon after his father’s release from prison, Dickens got a better job as errand boy in law offices. He taught himself shorthand to get an even better job later as a court stenographer and as a reporter in Parliament. At the same time, Dickens, who had a reporter’s eye for transcribing the life around him, especially anything comic or odd, submitted short sketches to obscure magazines.

[F]Dickens was born in Portsmouth, on England’s southern coast. His father was a clerk in the British Navy pay office—a respectable position, but with little social status. His paternal grandparents, a steward and a housekeeper, possessed even less status, having been servants, and Dickens later concealed their background. Dicken’s mother supposedly came from a more respectable family. Yet two years before Dicken’s birth, his mother’s father was caught stealing and fled to Europe, never to return. The family’s increasing poverty forced Dickens out of school at age 12 to work in Warren’s Blacking Warehouse, a shoe-polish factory, where the other working boys mocked him as “the young gentleman.” His father was then imprisoned for debt. The humiliations of his father’s imprisonment and his labor in the blacking factory formed Dickens’s greatest wound and became his deepest secret. He could not confide them even to his wife, although they provide the unacknowledged foundation of his fiction.

[G]After Pickwick, Dickens plunged into a bleaker world. In Oliver Twist, he traces an orphan’s progress from the workhouse to the criminal slums of London. Nicholas Nickleby, his next novel, combines the darkness of Oliver Twist with the sunlight of Pickwick. The popularity of these novels consolidated Dickens’ as a nationally and internationally celebrated man of letters.

D → 41. _____→ 42. _____→ 43. _____→ 44. _____→B → 45. _____

某日，该企业在厂区距甲醇仓库30以外的空地上焊接货架，作业人员按规定办理了二级动火安全作业票。动火安全作业票上的动火人为甲，监护人为乙，2人均持有焊接与热切割作业证和企业监护人证。作业前采用移动式可燃气体检测仪进行气体分析，分析时间为8:10,分结果为0.4%（体积分数）。电焊机接电时间为8：35，甲于8：45开始焊接。动火安全作业票一式三份，焊工和安全员各持一份，另一份存档。

焊接作业过程中突然刮起大风，为避免大风对焊接质量的影响，2人将工作地点移到背风的甲醇仓库大门外边，由乙进行焊接，甲进行监护。此时又车正在向库内运送甲醇吨桶，途经该大门时吨桶内胆突然破裂，泄漏的甲醇被焊渣点燃，引发火灾。

计算陈某提供咨询服务应预扣预缴个人所得税税额的下列算式中，正确的是(  )。

计算甲化妆品公司当月销售自产 M 型高档化妆品应缴纳消费税税额的下列算式中，正确的 是 ( )。

唐某为A证券公司营业部总经理，负责营业部全面工作。孙某为A证券公司营业部客户经理，负责开发及维护客户。201×年3月至201×年8月，唐某、孙某擅自运用客户沙某的证券账户进行交易，造成沙某证券账户亏损人民币1080万元，为A证券公司赚取交易手续费121万元。法院经审理认为，唐某、孙某未征得沙某同意，利用掌握的交易密码自行操作沙某证券账户，属于擅自运用客户资金的行为。唐某、孙某为A证券公司员工，其违法行为收取的手续费亦归A证券公司所有，A证券公司构成单位犯罪。

（三）甲公司为增值税一般纳税人，商品销售业务适用的增值税税率为13%, 2021年发生如下 相关经济业务：
（1）1月2日，向乙公司销售A商品一批，开具的增值税专用发票上注明价款为200万 元，该批商品实际成本为160万元，甲公司以银行存款支付应由其负担的A商品运 杂费1.2万元，乙公司于当日收到该批商品并验收入库，款项尚未收到。
（2）1月10日 ,向丙公司销售B商品一批，开具的增值税专用发票上注明价款为100万 元，该批商品实际成本为70万元，丙公司于当日取得该商品的控制权。2月1日收 到B商品销售款项及增值税税额。
（3）2月10日 ,乙公司发现A商品外观上存在瑕疵，但基本上不影响使用，要求甲公 司在价格上给予10%的折让。甲公司同意价格折让，并按规定向乙公司开具了增值税专用发票（红字）。
（4）2月20日，丙公司发现部分B商品质量出现严重问题，将该批商品的50%退回给 甲公司，甲公司同意退货，于退货当日支付退货款，并按规定向丙公司开具了增值 税专用发票（红字）。
（5）3月10日，甲公司与丁公司签订委托代销合同，甲公司委托丁公司销售C商品500 件，C商品已经发出，每件商品成本为680元。合同约定丁公司应按每件1000元对外销售，甲公司按不含增值税的销售价格的5%向丁公司支付手续费。
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）
根据资料（2）和（4）,下列各项中，甲公司发生销售退回业务相关会计处理表述正确的是（ ）。

【背景资料】某城市综合管线与道路工程，该工程管线包括给水、污水、雨水、热力和燃气管道工程。除污水管道 采用顶管法施工，其余均采用明挖法施工。设计污水管道采用内径 1600m 的混凝土企口管，雨水管道采用 钢筋混凝土承插口管，密封橡胶圈接口，管道内径 1400mm，直埋热力和燃气均采用碳素焊接钢管，给水 管道为球墨铸铁管。管道直径分别为 DN500mm、DN400mm、DN600mm。

因为污水管设计高程较深（地下水位在管顶以上），且只有污水管道施工需要降水。施工单位测算， 降水后顶管施工费用会超出预算，经施工单位优化方案，将原拟定的降水后敞开顶管改为密闭式顶管，经项目经理同意后实施，被监理工程师叫停。

在燃气管道与热力管道施工过程中，部分横穿道路的管道距离道路基层表面未超过 500mm，影响道路 基层压实，施工单位将过路管采取了保护措施后进行正常的压实。

施工单位针对燃气管道做出以下施工部署：沟槽开挖→下管焊接→焊缝表面质量检查→A→管道吹扫 →管道部分回填→强度试验→B→全部回填→严密性试验。