甲企业为增值税一般纳税人，适用的增值税税率为13%。2020年1月至11月“利润表”部分项目的累计发生额为:税金及附加900万元、销售费用750万元、管理费用1500万元、财务费用300万元。2020年12月该企业发生如下经济业务:
(1)2日，购入一台需要安装的生产设备，买价为500万元，增值税税额为65万元，已取得增值税专用发票。安装过程中领用原材料一批,成本为20万元，市场价格为25万元，另外发生安装工人工资10万元。9日，该设备安装完成达到预定使用状态。
(2)10日，将100台自产产品作为福利发放给本企业行政管理人员，该产品每台生产成本为2万元，市场售价为3万元(不含增值税)。
(3)31日，对销售机构上月购入并投入使用的设备计提折旧，该设备取得时的价款为600万元，增值税税额为78万元，预计使用寿命为4年，预计净残值为0,采用年数总和法计提折旧。
(4)31日，确认2020年短期借款的利息费用。2020年7月1日，该企业为筹集生产经营所需资金，向银行借款100万元，年利率为6%，期限1年,到期一次还本付息，采用月末预提方式确认借款利息。
(5)31日，计算确定本月应交城市维护建设税70万元(不考虑教育费附加)、车船税10万元，支付印花税6万元，支付咨询费30万元，取得银行存款利息收入6万元。
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)。

2. 根据资料(2),该企业下列各项会计处理中，正确的有（  ）。

（四）

【背景资料】

A公司应邀参加氮制造厂合成压缩工段技改工程投标，招标书说明，以工期安排最短、最合理为中标主要条件。A公司技术部门依据招标书指出的工程内容编制了网络计划图。

网络计划附加说明：1.配管包括机泵本体配管25d，塔器本体配管20d，塔机间连接配管15d;2.试运行包含空负荷单机和联动试运转，考虑不可预见因素较多，计划安排15d的试运行时间。

A公司总工程师审核认为网络图不符合最短工期要约，退回重编，要求附加说明。

经修改重编网络图，A公司最后中标。

施工中无损检测发现甲供的高压管件焊缝存在缺陷，退货重供，延误施工10d，A公司为保证总工期不变，加大投入，实施加班作业，最终如期完工。为此，A公司向业主发出索赔意向书。

【问题】

Study the following photos carefully and write an essay of 160~200 words in which you should

1) describe the photos briefly,

2) interpret the social phenomenon reflected by them, and

3) give your point of view.

You should write 160-200 words neatly on ANSWER SHEET (20 points)

在跨品种套利中，涉及的相关商品只能有两种。(    )

根据以下材料，回答3-5题：

以下是G公司近两年的利润数据，如表1、表2所示

表1：利润表

表2：同比利润表

【背景资料】某施工单位承揽了一矿井主、副立井及二、三期巷道工程，主、副立井同时到底后进行了短路贯通，主井临时改绞后副井进行永久装备，二期工程施工期间，安全监察部门对施工单位项目部进行了现场检查，主要检查结果如下：
（1）施工单位项目部，设置了安全生产组织机构，建立了安全风险分级管控与隐患排查治理共用的工作机制；
（2）在主井底距井筒15m处，设置两道临时风门采用风机群给井下各掘进工作面通风，从主井进风、副井回风，由放炮组兼通风系统管理；
（3）按照逢检必考要求，对三名调度员进行了施工调度工作内容的现场考试，一人不合格，两人合格，要求整改；
（4）在井下巷道穿过断层破碎带时，调度室及时调整了作业计划。

[A] Just say it

[B] Be present

[C] Pay a unique compliment

[D] Name, places, things

[E] Find the “me too”s

[F] Skip the small talk

[G] Ask for an opinion

Five ways to make conversation with anyone

Conversations are links, which means when you have a conversation with a new person a link gets formed and every conversation you have after that moment will strengthen the link.

You meet new people every day: the grocery worker, the cab driver, new people at work or the security guard at the door. Simply starting a conversation with them will form a link.

Here are five simple ways that you can make the first move and start a conversation with strangers.

Suppose you are in a room with someone you don’t know and something within you says “I want to talk with this person”—this is something that mostly happens with all of us. You wanted to say something—the first word—but it just won’t come out, it feels like it is stuck somewhere. I know the feeling and here is my advice: just get it out.

Just think: what is the worst that could happen? They won’t talk with you? Well, they are not talking with you now!

I truly believe that once you get that first word out everything else will just flow. So keep it simple: “Hi”, “Hey” or “Hello”—do the best you can to gather all of the enthusiasm and energy you can, put on a big smile and say “Hi”.

It’s a problem all of us face; you have limited time with the person that you want to talk with and you want to make this talk memorable.

Honestly, if we got stuck in the rut of “hi”, “hello”, “how are you?” and “what’s going on?”, you will fail to give the initial jolt to the conversation that can make it so memorable.

So don’t be afraid to ask more personal questions. Trust me, you’ll be surprised to see how much people are willing to share if you just ask.

When you meet a person for the first time, make an effort to find the things which you and that person have in common so that you can build the conversation from that point. When you start conversation from there and then move outwards, you’ll find all of a sudden that the conversation becomes a lot easier.

Imagine you are pouring your heart out to someone and they are just busy on their phone, and if you ask for their attention you get the response “I can multitask”.

So when someone tries to communicate with you, just be in that communication wholeheartedly. Make eye contact. Trust me, eye contact is where all the magic happens. When you make eye contact, you can feel the conversation.

You all came into a conversation where you first met the person, but after some time you may have met again and have forgotten their name. Isn’t that awkward!

So, remember the little details of the people you met or you talked with; perhaps the places they have been to, the places they want to go, the things they like, the things they hate—whatever you talk about.

When you remember such things you can automatically become investor in their wellbeing. So they feel a responsibility to you to keep that relationship going.

That’s it. Five amazing ways that you can make conversation with almost anyone. Every person is a really good book to read, or to have a conversation with!

商人的权利能力和行为能力受到法律和自治规章的限制，这些限制表现在 (    )。

背景资料( 通风空调、技术管理)
A安装公司承包了一商务楼的机电安装工程项目，工程内容包括：通风空调、给排水、建筑电气和消防工程等。A公司签订合同后，经业主同意，将消防工程分包给B公司，在开工前，A公司组织有关工程技术管理人员，依据施工组织设计、设计文件、施工合同和设备说明书等资料，对相关人员进行项目总体交底。
A公司项目部进场后，依据施工验收规范和施工图纸制定了金属风管的安装程序：测量放线→支吊架安装→风管检查→组合连接→风管调整→风管绝热→漏风量测试→质量检查。
风管制作材料有1.0mm、1.2mm镀锌钢板、角钢等。施工后，风管板材拼接、风管制作、风管法兰连接等检查均符合质量要求。但防火阀安装和风管穿墙（如图）存在质量问题，监理工程师要求项目部返工。
项目部组织施工人员返工后，工程质量验收合格。

【背景资料】

某工程公司中标承包一城市道路施工项目，道路总长15km，其中包括一段燃气管线的敷设。工程建设工期很紧。为抓紧时间，该公司很快组成项目经理部，项目部进行了临建。项目部拿到设计院提供的设计施工图后，决定立即开始施工，监理工程师尚未到场。开工后项目部组织人员编制了施工组织设计，其内容包括工程概况、施工方案、施工进度计划、安全措施、文明施工、环保措施及辅助配套施工措施几个方面。编制完成后报上级审批，但上级退回要求补充完善。

整个项目实施顺利，在竣工验收前有关部门进行施工技术文件预验收时，发现项目部人员正在补填许多施工过程文件，且施工技术文件不完全。

【问题】回答下列问题。

下列做法不能体现国际合作以谋求发展原则精神的是（   ）。