会计专业技术人员每年参加继续教育取得的学分应不少于90学分。

甲公司为制造业企业，属于增值税一般纳税人，2020 年发生与无形资产相关的经济业务如下：
（1）1 月 10 日，开始研发一项行政管理用非专利技术。1 月份发生研发支出 50 000 元，支付增值税税额 6 500 元；2 月份发生研发支出 30 000 元，支付增值税税额 3 900 元，相关支出均不符合资本化条件。2 月末，经测试该项研发活动完成了研究阶段。
（2）3 月 1 日，研发活动进入开发阶段，陆续发生研发人员薪酬 600 000 元，支付其他研发费用 300 000 元，支付增值税 39 000 元，相关支出已取得增值税专用发票，均符合资本化条件。
（3）7 月 1 日，研发活动结束，经测试该研究项目达到预定技术标准，形成一项非专利技术并投入使用。该项非专利技术预计使用年限为 5 年，采用直线法摊销。
（4）12 月 1 日，将上述非专利技术出租给乙公司，双方约定的租赁期限为一年。月末，甲公司收取当月租金 30 000 元，增值税税额 1 800 元，全部款项已存入银行。
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）至（3），下列各项中，关于甲公司非专利技术摊销的会计处理表述正确的是（ ）。

根据以下场景，回答下列问题

A公司是一家处在工业园区内的危险化学品生产经营企业。生产装置区内主要有20万t/a氯威生产装置、1.5万t/农药生产装置、4万t/邻甲苯胺生产装置和2万t/环氧，氯丙烷生产装置，氨碱装置区内有单个设计量60t液氨储罐5个，布置在密闭库房内，构成危险化学品重大危险源，库房安装有远传在线监控系统，液氯储罐配备了安全仪表监控系统。电解生产的氢气依托可燃气体公用管道进行输送。农药生产装置有原药、成品和制剂单元，主要的生产原料（外购）有三氯化磷（液体）、氰化钠（固体）、氯乙酸（固体)、2.4D酸（固体）等，分别按要求储存在相应的库房内。环氧氯丙烷生产装置主要原料为丙烷（液化烃）及氯气（自供），原料丙烷储存在单个设计量80m³的2个全压力式储罐内。建设初期生产工艺是丙烷高温氨化法，由于生产原料成本和亏损等原因，公司经过研究决定将丙烷高温氯化法生产工艺进行调整，变更为甘油法生产工艺，装置的丙烷罐区设有移动式消防冷却用水，并按要求配备了灭火器。

On the north bank of the Ohio River sits Evansville, Ind., home of David Williams, 52, and of a riverboat casino where gambling games are played. During several years of gambling in that casino, Williams, a state auditor earning $35,000 a year, lost approximately $175,0He had never gambled before the casino sent him a coupon for $20 worth of gambling.

He visited the casino, lost the $20 and left. On his second visit he lost $8The casino issued to him, as a good customer, a Fun Card, which when used in the casino earns points for meals and drinks, and enables the casino to track the user's gambling activities. For Williams, these activities become what he calls electronic heroin.

(41)______________. In 1997 he lost $21,000 to one slot machine in two days. In March 1997 he lost $72,1He sometimes played two slot machines at a time, all night, until the boat locked at 5 a.m., then went back aboard when the casino opened at 9 a.m. Now he is suing the casino, charging that it should have refused his patronage because it knew he was addicted. It did know he had a problem.

In March 1998, a friend of Williams’ s got him involuntarily confined to a treatment center for addictions, and wrote to inform the casino of Williams’ s gamblers. The casino included a photo of Williams among those of banned gamblers, and wrote to him a” cease admissions” letter noting the medical/psychological nature of problem gambling behaviors, the letter said that before being readmitted to the patronizing the casino would pose no threat to his safety have to his safety or well-being.

(42) ______________.

The Wall Street Journal reports that the casino has 20 signs warning: “Enjoy the fun ... and always bet with your head, not over it”. Every entrance ticket lists a toll-free number for counseling from the Indiana Department of Mental Health. Nevertheless, Williams’ s suit charges that the casino, knowing he was “helplessly addicted to gambling”, intentionally worked to ”love” him to “engage in conduct against his will” well.

(43) ______________.

The fourth edition of the Diagnostic and Statistical Manual of Mental Disorders says “pathological gambling” involves persistent, recurring and uncontrollable pursuit less of money than of taking risks in quest of a windfall,

(44) ______________.Pushed by science, or what claims to be science, society is reclassifying what once were considered character flaws or moral failings as personality disorders akin to physical disabilities.

(45) ______________.

Forty-four states have lotteries, 29 have casinos, and most of these states are to varying degrees dependent on --you might say --addicted to--revenues from wagering. And since the first Internet gambling site was created in 1995, competition for gamblers' dollars has become intense. The Oct. 28 issue of NEWSWEEK reported that 2 million gamblers patronize 1,800 virtual casinos every week. With $3.5 billion being lost on Internet wagers this year, gambling has passed pornography as the Web's most profitable business.

[A]Although no such evidence was presented, the casino's marketing department continued to pepper him with mailings. And he entered the casino and used his Fun Card without being detected.

[B]It is unclear what luring was required, given his compulsive behavior. And in what sense was his will operative?

[C]By the time he had lost $5,000 he said to himself that if he could get back to even, he would quit. One night he won $5,500, but he did not quit.

[D]Gambling has been a common feature of American life forever, but for a long time it was broadly considered a sin, or a social disease. Now it is a social policy: the most important and aggressive promoter of gambling in America is government.

[E]David Williams’ s suit should trouble this gambling nation. But don’t bet on it.

[F]It is worrisome that society is medicalizing more and more behavioral problems, often defining as addictions what earlier, sterner generations explained as weakness of will.

[G]The anonymous, lonely, undistracted nature of online gambling is especially conductive to compulsive behavior. But even if the government knew how to move against Internet gambling, what would be its grounds for doing so?

【背景资料】

某新建水库工程由混凝土面板堆石坝、溢洪道、引水发电系统等主要建筑物组成。其中，混凝土面板堆石坝最大坝高95m，坝顶全长222m，坝体剖面图如图3所示。

承包人甲中标承担该水库工程的施工任务，施工过程中发生如下事件：
事件一：由于异常恶劣天气原因，工程开工时间比原计划推迟，综合考虑汛前形势和承包人甲的施工能力，项目法人直接指定围堰工程由分包人乙实施。承包人甲同时提出将混凝土面板浇筑分包给分包人丙实施的要求，经双方协商，项目法人同意了承包人甲提出的要求，并签订协议，协议中要求承包人甲对两个分包人的行为向项目法人负全部责任。
事件二：当大坝填筑到一定高程时，为安全度汛，承包人甲对堆石坝体上游坡面采取了防渗固坡处理措施。
事件三：混凝土面板采用滑模施工，脱模后的混凝土及时进行了修整和养护。

【背景资料】某厂房改扩建项目需新增一条生产线，为保证原生产线的生产，采用了不停产的施工方法。
施工单位制定了设备基础部分施工方案，其中设备基础开挖和支护方法规定：基础基坑分层开挖，采用土钉墙支护，按设计要求自上而下分段分层进行，上层土钉墙及喷射混凝土面层达到设计强度的50%后，开挖下层土方并进行下层土钉施工。面层中的钢筋网铺设完毕后，即喷射第一层混凝土；喷射混凝土作业分段进行，同一分段内喷射顺序自上而下，一次喷射厚度20mm。
施工过程中发现，基础基坑属于粗粒土层，由于新基坑开挖，导致原有设备基础出现局部下沉，施工单位经检查和分析，提出了两种解决方案：
方案1：采取相关技术措施对原设备基础进行加固，加固期需要10d，但不影响正常生产，该方案的费用为7万元。
方案2：暂停原设备运转，待新设备基础回填完毕后再开始生产，新设备基础施工需停产6d，每天因停产而造成的经济损失为2万元。

下列有关亚洲基础设施投资银行（亚投行）及《亚洲基础设施投资银行协定》的说法错误的是（   ）。

某施工单位承建一安装工程，项目地处南方，正值雨季。项目部进场后，编制施工进度计划、施工方案。方案中确定施工方法、工艺要求及质量保证措施等，并对施工人员进行方案交底。
因工期紧张，设备提前到达施工现场。施工人员在循环水泵电动机安装接线时，发现接线盒内有水珠，擦拭后进行接线(如图1)。
项目部在循环水泵单体试运转前，对电动机绝缘检查时，发现绝缘电阻不满足要求，采用电流加热干燥法对电动机进行干燥处理，用水银温度计测量温度时，被监理叫停。项目部整改后，严格控制干燥温度，绝緣电阻达到规范要求。试运转中检查电动机的转向及杂声、机身及轴承温升均符合要求。
试运转完成后，项目部对电动机受潮原因调查分析，因电动机到货后未及时办理入库、露天存放未采取防护措施所致。为防止类似事件发生，项目部加强了设备仓储管理，保证了后续施工的顺利进行。

【问题】

 根据资料 (4), 下列各项中，甲公司应确认的投资收益是 (    ) 万元。

计算林某2019年度综合所得应缴纳个人所得税税额的下列算式中，正确的是（）

下列关于1997年刑法的说法，正确的有（   ）。