中国公民王某是国内甲公司工程师， 2020年全年有关 收支情况如下： （ 1）每月工资、薪金收入 10000元，公司代扣代缴 社会保险费共 840元、住房公积金 960元。 （ 2）到乙公司连续开展技术培训取得报酬 3800元。 （ 3）出版技术专著取得稿酬收入 15000元，发生材 料费支出 4000元。 个人所得税
（ 4）取得企业债券利息 3000元，取得机动车保险赔 款 4000元，参加有奖竞赛活动取得奖金 2000元，电台抽 奖获得价值5000元免费旅游一次。 已知：王某正在偿还首套住房贷款及利息；王某为独生 女，其独生子正在就读大学3年级；王某父母均已年过 60周 岁。王某夫妻约定由王某扣除住房贷款利息和子女教育支出。 要求： 根据上述资料，不考虑其他因素，分析回答下列小题。
关于王某技术培训收入在计算当年综合所得应纳税 所得额时的收入额，下列2. 计算列式中，正确的是（ ）。

下列关于国际经济法的渊源说法正确的是（   ）。

王某为某县劳动与社会保障局的一名科长，因违纪受到降级处分。下列何种说法不符合《公务员法》的规定?(      )

某公司项目部承建一项市区新建道路主干道工程，全长1200m，其中一段为填方工程，该处地下水位较高，设计采取土方回填。道路结构层为200mm厚的石灰土底基层、300mm厚的水泥稳定砂基层、80mm密级配AC-20下面层以及60mmSMA-16上面层，道路横向排水坡度为1.5%。典型施工断面图如下图所示：

考虑到该区地下水位较高，设计采取了路基加固措施，并在填方路基的顶面设置了D层。施工单位为了提高基层和面层的粘结性，提高整体稳定性，在基层的顶面先后施工了C层和B层，并在上下面层之间设置了A层。
事件一：施工单位进场调查周边环境，建筑物较多，地下有现有管线和国防电缆等。施工单位据此编制了施工组织设计。施工组织设计中明确了分部工程有路基、基层、面层和附属构筑物。
事件二：针对石灰土的施工，监理单位要求不得路拌，应采取厂拌，并在压实和养护阶段采取切实有效措施提高压实度和养护后的强度。考虑到冬期来临，监理要求加快施工进度。
事件三：沥青面层施工进入冬期，政府部门指令采取可靠措施赶工，保证民生工程的顺利验收和投入使用。

如果“生产成本”、“制造费用”科目存在期末余额，则应在资产负债表“存货”项目下列示。（  ）

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
（3）根据资料(3)，下列各项中，该公司宣告发放现金股利会计处理结果正确的是（ ）

张某系某上市公司董事长，指示公司有关人员伪造工程进度单、人工成本

计算单、材料成本等相关资料，签无真实交易背景的购销合同并伪造有关凭证，虚增营业收入2000万元，并将前述数据载入相关定期报告，张某因此被证监会采取5年证券市场禁入。

[A] The first and more important is the consumer’s growing preference for eating out; the consumption of food and drink in places other than homes has risen from about 32 percent of total consumption in 1995 to 35 percent in 2000 and is expected to approach 38 percent by 20This development is boosting wholesale demand from the food service segment by 4 to 5 percent a year across Europe, compared with growth in retail demand of 1 to 2 percent. Meanwhile, as the recession is looming large, people are getting anxious. They tend to keep a tighter hold on their purse and consider eating at home a realistic alternative.

[B] Retail sales of food and drink in Europe’s largest markets are at a standstill, leaving European grocery retailers hungry for opportunities to grow. Most leading retailers have already tried e-commerce, with limited success, and expansion abroad. But almost all have ignored the big, profitable opportunity in their own backyard: the wholesale food and drink trade, which appears to be just the kind of market retailers need.

[C] Will such variations bring about a change in the overall structure of the food and drink market? Definitely not. The functioning of the market is based on flexible trends dominated by potential buyers. In other words, it is up to the buyer, rather than the seller, to decide what to buy .At any rate, this change will ultimately be acclaimed by an ever-growing number of both domestic and international consumers, regardless of how long the current consumer pattern will take hold.

[D] All in all, this clearly seems to be a market in which big retailers could profitably apply their scale, existing infrastructure and proven skills in the management of product ranges, logistics, and marketing intelligence. Retailers that master the intricacies of wholesaling in Europe may well expect to rake in substantial profits thereby. At least, that is how it looks as a whole. Closer inspection reveals important differences among the biggest national markets, especially in their customer segments and wholesale structures, as well as the competitive dynamics of individual food and drink categories. Big retailers must understand these differences before they can identify the segments of European wholesaling in which their particular abilities might unseat smaller but entrenched competitors. New skills and unfamiliar business models are needed too.

[E] Despite variations in detail, wholesale markets in the countries that have been closely examined-France, Germany, Italy, and Spain-are made out of the same building blocks. Demand comes mainly from two sources: independent mom-and-pop grocery stores which, unlike large retail chains, are too small to buy straight from producers, and food service operators that cater to consumers when they don’t eat at home. Such food service operators range from snack machines to large institutional catering ventures, but most of these businesses are known in the trade as “horeca”: hotels, restaurants, and cafes. Overall, Europe’s wholesale market for food and drink is growing at the same sluggish pace as the retail market, but the figures, when added together, mask two opposing trends.

[F] For example, wholesale food and drink sales come to $268 billion in France, Germany, Italy, Spain, and the United Kingdom in 2000-more than 40 percent of retail sales. Moreover, average overall margins are higher in wholesale than in retail; wholesale demand from the food service sector is growing quickly as more Europeans eat out more often; and changes in the competitive dynamics of this fragmented industry are at last making it feasible for wholesalers to consolidate.

[G] However, none of these requirements should deter large retailers (and even some large good producers and existing wholesalers) from trying their hand, for those that master the intricacies of wholesaling in Europe stand to reap considerable gains.

【背景资料】某矿建施工单位承建一煤矿主井井筒及井底车场巷道工程，该井筒直径7.0m，井深650m，其中表土段深度35m，主要为风化基岩层：基岩层段为中等稳定的砂岩和页岩，预计最大涌水量为25m3/h。
该井筒表土段采用短掘短砌普通施工法，超前小井降水；基岩段采用钻眼爆破普通法施工，短段掘砌混合作业；基岩含水层采用地面预注浆堵水。施工单位在井筒施工设备选型时，主提升采用双滚筒提升机，临时井架选用V型立井凿井井架，以便于井筒到底后进行改绞。地面提升设备沿井架四面布置，提升和悬吊钢丝绳均采用天轮上出绳方式，凿井井架天轮平台平面布置如图1所示，其中凿井管路和风筒采用井壁固定。

1-主提升天轮；2-副提升天轮；3-主提升稳绳悬吊天轮；4-副提升稳绳悬吊天轮；
5-主提侧吊盘绳悬吊天轮；6-副提侧吊盘绳悬吊天轮；7-主提侧抓岩机悬吊天轮；8-副提侧抓岩机悬吊天轮；9-模板悬吊天轮；10-动力电缆悬吊天轮；11-放炮电缆悬吊天轮；12-安全梯悬吊天轮    

日常消防安全管理中，下列做法不符合规定的有（  ）。

台军目前三军总兵力是（     ）万人。