儿童在明白了“青菜”“萝卜”等概念后，再学习“蔬菜”的概念。这属于下位学习。 (  )

计算甲公司 2022 年度企业所得税应纳税所得额时，准予扣除的业务招待费支出是 ( ) 万元。

根据资料 (1) 至 (3), 下列各项中，关于甲公司 4 月 15 日出售乙公司股票及月末确认转让金融商品应交增值税的会计处理正确的是 (    )。

关于甲公司背书转让支票的行为，下列说法中正确的是（　）。

[A] These tools can help you win every argument--not in the unhelpful sense of beating your opponents but in the better sense of learning about the issues that divide people, learning why they disagree with us and learning to talk and work together with them. If we readjust our view of arguments--from a verbal fight or tennis game to a reasoned exchange through which we all gain mutual respect and understanding--then we change the very nature of what it means to “win” an argument.

[B] Of course, many discussions are not so successful. Still, we need to be careful not to accuse opponents of bad arguments too quickly. We need to learn how to evaluate them properly. A large part of evaluation is calling out bad arguments, but we also need to admit good arguments by opponents and to apply the same critical standards to ourselves. Humility requires you to recognize weaknesses in your own arguments and sometimes also to accept reasons on the opposite side.

[C] None of these will be easy, but you can start even if others refuse to. Next time you state your position, formulate an argument for what you claim and honestly ask yourself whether your argument is any good. Next time you talk with someone who takes a stand, ask them to give you a reason for their view. Spell out their argument fully and charitably. Assess its strength impartially. Raise objections and listen carefully to their replies.

[D] Carnegie would be right if arguments were fights, which is how we often think of them. Like physical fights, verbal fights can leave both sides bloodied. Even when you win, you end up no better off. Your prospects would be almost as dismal if arguments were even just competitions--like, say, tennis games. Paris of opponents hit the ball back and forth until one winner emerges from all who entered. Everybody else loses. This kind of thinking is why so many people try to avoid arguments, especially about politics and religion.

[E] In his 1936 work How to Win Friends and Influence People, Dale Carnegie wrote: “There is only one way to get the best of an argument--and that is to avoid it.” This aversion to arguments is common, but it depends on a mistaken view of arguments that causes profound problems for our personal and social lives--and in many ways misses the point of arguing in the first place.

[F] These views of arguments also undermine reason. If you see a conversation as a fight or competition, you can win by cheating as long as you don’t get caught. You will be happy  to convince people with bad arguments. You can call their views stupid, or joke about how ignorant they are. None of these tricks will help you understand them, their positions or the issues that divide you, but they can help you win--in one way.

[G] There is a better way to win arguments. Imagine that you favor increasing the minimum wage in our state, and I do not. If you yell, “Yes,” and I yell. “No,” neither of us learns anything. We neither understand nor respect each other, and we have no basis for compromise or cooperation. In contrast, suppose you give a reasonable argument: that full-time workers should not have to live in poverty. Then I counter with another reasonable argument: that a higher minimum wage will force businesses to employ fewer people for less time. Now we can understand each other’s positions and recognize our shared values, since we both care about needy workers.

【背景资料】
某三级公路，起讫桩号为K0+000～K5+300，双向两车道，路面结构形式为水泥混凝土路面。由于当地旅游经济的发展，此三级公路已发展为重要的旅游支线公路。通车10年后，路面发生局部网状开裂、纵向裂缝等病害。具有相应检测资质的检测单位采用探地雷达、(C)对水泥混凝土板的脱空和结构层的均匀情况、路面承载能力进行检测评估。设计单位根据检测评估结果对该路段进行路面改造方案设计。经专家会讨论，改造路面的结构形式决定采用原水泥混凝土路面破碎后加铺沥青混凝土面层的路面结构形式，如图4所示。施工中发生如下事件：

事件1：改造路段中的K1+000～ K1+600为滑坡、落石等不良地质路段，施工单位针对此路段的边坡防护编制了专项施工方案，并组织专家对边坡专项施工方案进行了论证。
事件2：施工单位对破碎后的水泥混凝土路面采用Z型压路机振动压实2～3遍，测标高并进行级配碎石调平，检测平整度。光轮压路机压实3～4遍，压实速度不超过5km／h。
事件3：水泥混凝土路面破碎颗粒粒径满足要求并压实后，施工单位用智能洒布车均匀洒布乳化沥青做透层。洒布施工中发现局部有花白遗漏现象。
事件4：沥青混凝土面层铺装后，施工单位会同监理单位对沥青混凝土路面平整度、弯沉值、渗透系数、抗滑(含摩擦系数和构造深度)、中线平面偏位、纵断高程、路面宽度及路面横坡进行了实测。

案例三【背景资料】
A公司总承包某建设单位的二期扩建工程，工程内容包括:厂房基础、钢结构制安及厂房内建筑机电安装。厂房结构形式为门式钢架，屋架下弦高度为10米，钢结构屋架采用分片安装。经建设单位同意，A公司将工程中的电气安装工程分包给B公司。工程中的照明灯具、镀锌钢导管沿屋架下弦布置。厂房照明工程的施工方案中确定:高处作业使用A公司在钢结构施工时的脚手架和移动登高设施，进行镀锌钢导管敷设、管内穿线及灯具安装等。B公司在照明施工方案优化时，将原先的流水施工改为分段施工。上段施工内容:钢结构屋架在地面拼装时，完成电气照明的部分工作(主要包括:测量定位、镀锌钢导管明敷、接线盒安装、管内穿线);下段施工内容: 待厂房屋面封闭后，再完成后续工作(主要包括:测量定位、配电箱安装、镀锌钢导管明敷、管内穿线、导线连接和线路绝缘测试、灯具安装、开关安装、通电试运行)。施工中，建设单位组织召开工程协调会，就钢结构屋架吊装前后的施工进度、施工平衡和交叉配合等问题进行了专门的沟通与协调。因A公司在投标中承诺“施工期间以免收人工费的方式，对一期工程进行维修”，在二期工程施工过程中，建设单位要求A公司对一期工程(已竣工2.5年)的设备及线路进行维修。

【背景资料】某矿业工程项目由建设单位A自行公开招标，5家施工企业通过资格预审并购买了招标文件。招标文件中有如下规定：
（1）本项目不接受联合体投标。
（2）投标人须按规定缴纳投标保证金。投标人撤回或撤销投标文件，投标保证金概不予退还。
（3）本项目设招标控制价。投标人报价不得高于招标控制价或低于70%招标控制价，否则作为废标处理。
投标预备会上，招标人修改了原招标文件关于工程量清单的几处工程量，以补充文件形式发给每个投标人，并将投标截止时间延长2周。后经开标评审，施工单位B中标，双方签订了施工合同。
随后，施工单位B与劳务分包公司C订立了工程劳务分包合同。合同规定，施工用塔式起重机由施工单位B提供，其余施工机械设备由劳务分包公司C自备。施工准备会上，施工单位B与劳务分包公司C讨论并落实了分包的相关问题，包括：大型施工机械的调配、劳务分包公司的入场准备、施工机械设备保险和从事危险作业职工的保险等。

【背景资料】
某机场扩建工程为不停航施工，施工内容包括：新建一条4E平行跑道。该跑道长度3800m，宽度45m，水泥混凝土面层厚度0.35m。该工程粗集料为玄武岩，细集料为天然砂，设计弯拉强度5.6Mpa。某施工单位承接了该跑道的水泥混凝土面层工程。
机场管理机构向民航地区管理局申报了不停航施工手续。施工单位进场后，按照不停航施工组织设计要求，在施工现场指定区域内进行了场地、临时设施布置与搭建工作。监理单位重点对搅拌站、材料堆场进行了检查，并对施工质量控制关键点提出了要求。
水泥混凝土面层施工期间，施工单位共留取了120组试块作为评定水泥混凝土面层弯拉强度质量的依据，其中供竣工验收的试块20组。

收到庚公司的付款请求，戊公司的下列应对预案中，符合法律规定的是（    ）。