甲公司为增值税一般纳税人，2020 年发生的有关交易性金融资产业务如下:

(1) 11月1日，甲公司从证券交易所购入A公司发行的公司股票，支付价款16 000 000元(其中包含已宣告但尚未发放的现金股利600 000元)，另支付相关交易费用25 000元，取得的增值税专用发票上注明的增值税税额为1 500元。甲公司将其划分为交易性金融资产进行管理和核算。

(2)11月20日，甲公司收到购买价款中包含的已宣告但尚未发放的现金股利600 000元，并存入投资专户。

(3)11月30日，甲公司持有A公司股票的公允价值为17 100 000元。

(4)12月5日，全部出售A公司股票，售价为18 500 000元，转让该金融商品的增值税税率6%，款项已收到。

要求:根据上述资料，假定甲公司取得的增值税专用发票均已经税务机关认证，不考虑其他因素，分析回答下列小题。(计算结果保留两位小数)

5.根据资料(1)至(4)， 该公司12月31日转让A公司股票应交增值税的金额是 (    )元。

以下属于战国时期法律制度性质发生变化的有(         )。

“预付账款”科目所属明细科目期末贷方余额应在资产负债表“应付账款”项目中填列。（ ）

学生是受教育者，所以学生是教育法律关系的客体。(  )

有关合伙企业清算，下列说法正确的是 ( )。

根据资料（1）至（4），下列各项中，上述业务对甲公司2020年度营业利润的影响正确的是（  ））。

心理学家耶克斯和多德森的研究表明，学习动机强度的最佳水平是固定不变的。 (  )

【背景资料】某新建商住楼工程，钢筋混凝土框架一剪力墙结构，地下1层，地上16层，建筑面积2.8万平方米，基础桩为泥浆护壁钻孔灌注桩。
项目部进场后,在泥浆护壁灌注桩钢筋笼作业交底会上，重点强调钢筋笼制作和钢筋笼保护层整块的注意事项，要求钢筋笼分段制作，分段长度要综合考虑成笼的三个因素。钢筋保护层垫块，每节钢筋笼不少于2组，长度大于12m的中间加设1组，每组块数2块，垫块可自由分布。
在回填土施工前，项目部安排人员编制了回填土专项方案,包括:按设计和规范规定，严格控制回填土方的粒径和含水率,要求在土方回填前做好清除基底垃圾等杂物，按填方高度的5%预留沉降量等内容。
现场使用潜水泵抽水过程中，在抽水作业人员将潜水泵倾斜放入水中时，发现泵体根部防水型橡胶电缆老化，并有一处接头断裂，在重新连接处理好后继续使用。下午1时15分，抽水作业人员发现，潜水泵体已陷入污泥，在拉拽出水管时触电,经抢救无效死亡。
事故发生后，施工单位负责人在下午2时15分接到了现场项目经理事故报告立即赶往事故现场，召集项目部全体人员，分析事故原因，并于下午4时08分按照事故报告应当及时，不得迟报等原则，向事故发生地的县人民政府建设主管部门关部门报告。

【背景材料】
某建筑地下2层，地上18层。框架结构。地下建筑面积0.4万m2，地上建筑面积2.1万m2。某施工单位中标后，由赵佑项目经理组织施工，施工至5层，公司安全部叶军带队对项目进行了定期安全检查。检查过程依据标准JGJ59的相关内容进行，项目安全总监也全程参加，检测结果如表5-1。
确保项目施工过程中全覆盖，进入夏季后，公司项目管理部对该项目工人宿舍和食堂进行了检查。个别宿舍内床铺均为2层，住有18人，设置有生活用品专用柜，窗户为封闭式窗户，人进入通道宽度为0.8米，食堂办理了卫生许可证成绩单炊事人员均有健康证，上岗符合个人卫生相关规定。检查后项目管理部对工人宿舍的不足提出了整改要求，并限期达标。

Since the days of Aristotle, a search for universal principles has characterized the scientific enterprise. In some ways, this quest for commonalities defines science. Newton’s laws of motion and Darwinian evolution each bind a host of different phenomena into a single explicatory framework.

(46)In physics, one approach takes this impulse for unification to its extreme, and seeks a theory of everything--a single generative equation for all we see. It is becoming less clear, however, that such a theory would be a simplification, given the dimensions and universes that it might entail, nonetheless, unification of sorts remains a major goal.

This tendency in the natural sciences has long been evident in the social sciences too. (47)Here, Darwinism seems to offer justification for it all humans share common origins it seems reasonable to suppose that cultural diversity could also be traced to more constrained beginnings. Just as the bewildering variety of human courtship rituals might all be considered forms of sexual selection, perhaps the world’s languages, music, social and religious customs and even history are governed by universal features. (48)To filter out what is unique from what is shared might enable us to understand how complex cultural behavior arose and what guides it in evolutionary or cognitive terms.

That, at least, is the hope. But a comparative study of linguistic traits published online today supplies a reality check. Russell Gray at the University of Auckland and his colleagues consider the evolution of grammars in the light of two previous attempts to find universality in language.

The most famous of these efforts was initiated by Noam Chomsky, who suggested that humans are born with an innate language—acquisition capacity that dictates a universal grammar. A few generative rules are then sufficient to unfold the entire fundamental structure of a language, which is why children can learn it so quickly.

(49)The second, by Joshua Greenberg, takes a more empirical approach to universality identifying traits (particularly in word order) shared by many language which are considered to represent biases that result from cognitive constraints.

Gray and his colleagues have put them to the test by examining four family trees that between them represent more than 2,000 languages.(50)Chomsky’s grammar should show patterns of language change that are independent of the family tree or the pathway tracked through it. Whereas Greenbergian universality predicts strong co-dependencies between particular types of word-order relations. Neither of these patterns is borne out by the analysis, suggesting that the structures of the languages are lire age-specific and not governed by universals