法的适用的法律文件包括（    ）。

2021年1月 日某股份公司所有者权益如下:股本10000万元(每股面值为1元)。资本公积(股本溢价) 50000万元，盈余公积3000万元，未分配利润1000万元(贷方余额)。2021年该公司发生以下业务:(1) 月 日，经股东会批准。宣告发放现金股利200万元，用盈余公积转增股本400万元，5月24日支付全部现金股利。(2)月日，经股东大会批准，以回购并注销本公司股票1000万股，每股回购价3元。(3) 12月31实现净利润2000万元，10%提取法定盈余公积，结转未分配利润。要求:根据上述资料，回答下列小题。
（3）结转本年净利润及利润分会计处理正确的是（   )。

【背景资料】 某施工单位承接了某城市预应力混凝土连续箱梁跨河大桥，宽度方向为单箱，横断面图显示箱梁下设 2 个支座，桥跨布置为 4 联，每联 3 跨，大桥纵断面示意图见下图。基础为钻孔灌注桩， 桩长 48~64m； 桥墩采用双柱墩，墩身高度 25~30m，桥台为桩柱式桥台，施工设计图中标明箱梁施工采用满堂支架现浇 方案。桥位处平均水深 5m，该河段不通航，河床地质为粉质砂土。

根据地质条件，施工单位采用正循环回转钻孔法施工灌注桩。在施工方案中对正循环回转钻孔施工方 法描述如下：利用钻具旋转切削土体钻进，泥浆输入钻孔内，从钻头的钻杆下口吸进，泥浆挟带钻渣通过 钻杆中心上升，从钻杆顶部连接管道排出至沉淀池内，钻渣在此沉淀而泥浆回流入泥浆池循环使用。施工单位设置的钻孔灌注桩质量控制点有：①桩位坐标；②垂直度；③孔径；④A；⑤钢筋笼接头质 量；⑥B。 施工过程中发生如下事件：桩孔检验合格，安置导管完毕后，吊装钢筋笼。导管采用直径 30cm，节 长 3m 的钢管，在灌注过程中导管接口渗漏致使泥浆进入导管内。 根据现场实际情况，施工单位建议采用预应力混凝土箱梁预制安装方案。通过监理单位向建设单位提 出变更设计申请，经建设单位和设计单位同意后，进行预应力混凝土箱梁施工。

不定期清查是根据实际需要对财产进行的临时性清查，只能适用于局部清查。（  ）

【背景资料】
   某新建办公楼，地下1层，地上18层，建面2.1万平。钢筋混凝土核心筒结构，外框采用钢结构，进度计划如图。监理工程师在检查进度计划时发现AE工作需要采用一特殊技术，需要按顺序完成，要求项目部调整进度计划，以满足要求。
   总承包项目在工程施工准备阶段，根据合同要求编制了工程施工网培运计划如图2.在进度计划审查时，监理工程师提出在工作A和工作E中含有特殊施工技术，涉及知识产权保护，须由同一专业单位按先后顺序依次完成。项目部对原进度计划进行了调整，以满足工作A与工作E先后施工的逻辑关系。
   外框钢结构工程开始施工时，总承包项目部质量员在巡检中发现，发现一种首次使用的焊接材料的施焊部位焊缝未熔合、未焊透的质晕缺陷。钢结构安装单位也无法提供其焊接工艺评定试验报告，总承包要求暂停此类焊接材料的焊接作业，待完成焊接工艺评定后重新申请恢复作业。
   
   工程完工后总承包认为所含分部中有关安全，节能，环保的主要功能试验报告齐全完整，符合验收标准，报送监理单位申请预验收。监理单位检查后发现部分楼层的C30同条件试块资料缺失，不符合强度评定要求，遂退回整改。

（三）

甲企业为居民企业02017年有关收支情况如下：

(1)取得产品销售收入4000万元，特许权使用费收入100万元，国债利息收入50万元，接受捐赠收入100万元。

(2)业务招待费支出50万元，广告费支出500万元。

(3)支付司法机关罚金20万元，支付给客户的违约金10万元。

(4)直接向某希塑小学捐款100万元，计提准备金50万元，未经税务机关核定。

(5)其他可在企业所得税税前扣除的成本、费用、税金合计2000万元。

已知：在计算企业所得税应纳税所得额时，业务招待费支出按发生额的60%扣除，但最高不得超过当年销售（营业）收入的0.5%；广告费、业务宣传费支出，不超过当年销售（营业）收入15%的部分，允许税前扣除。

要求：

根据上述资料，分析回答下列小题。

[A] Live like a peasant
[B] Balance your diet
[C] Shopkeepers are your friends
[D] Remember to treat yourself
[E] Stick to what you need
[F] Planning is everything
[G] Waste not, want not

The hugely popular blog the Skint Foodie chronicles how Tony balances his love of good food with living on benefits. After bills, Tony has £60 a week to spend, £40 of which goes on food, but 10 years ago he was earning £130, 000 a year working in corporate communications and eating at London’s best restaurants at least twice a week. Then his marriage failed, his career burned out and his drinking became serious. “The community mental health team saved my life. And I felt like that again, to a certain degree, when people responded to the blog so well. It gave me the validation and confidence that I’d lost. But it’s still a day-by-day thing.” Now he’s living in a council flat and fielding offers from literary agents. He’s feeling positive, but he’ll carry on blogging--not about eating as cheaply as you can--“there are so many people in a much worse state, with barely any money to spend on food”--but eating well on a budget. Here’s his advice for economical foodies.

41._______

Impulsive spending isn’t an option, so plan your week’s menu in advance, making shopping lists for your ingredients in their exact quantities. I have an Excel template for a week of breakfast, lunch and dinner. Stop laughing: it’s not just cost effective but helps you balance your diet. It’s also a good idea to shop daily instead of weekly, because, being human, you’ll sometimes change your mind about what you fancy.

42. _______

This is where supermarkets and their anonymity come in handy. With them, there’s not the same embarrassment as when buying one carrot in a little greengrocer. And if you plan properly, you’ll know that you only need, say, 350g of shin of beef and six rashers of bacon, not whatever weight is pre-packed in the supermarket chiller.

43. _______

You may proudly claim to only have frozen peas in the freezer--that’s not good enough. Mine is filled with leftovers, bread, stock, meat and fish. Planning ahead should eliminate wastage, but if you have surplus vegetables you’ll do a vegetable soup, and all fruits threatening to “go off” will be cooked or juiced.

44. _______

Everyone says this, but it really is a top tip for frugal eaters. Shop at butchers, delis and fish- sellers regularly, even for small things, and be super friendly. Soon you’ll feel comfortable asking if they’ve any knuckles of ham for soups and stews, or beef bones, chicken carcasses and fish heads for stock which, more often than not, they’ll let you have for free.

45. _______

You won’t be eating out a lot, but save your pennies and once every few months treat yourself to a set lunch at a good restaurant--£1.75 a week for three months gives you £21--more than enough for a three-course lunch at Michelin-starred Arbutus. It’s £16.95 there--or £12.99 for a large pizza from Domino’s: I know which I’d rather eat.

某种行为在刑法上不认为是犯罪，但行为人由于误解法律认为是犯罪。此种认识错误(   )。

【案例四】某变压器厂装配车间为全钢结构厂房，跨度为28m，长180m，轨道中心跨距为22m，轨道顶标高22.5m。某安装公司承接了一台160/40t桥式起重机安装工程，起重机自重175.8t，安装工期15天。为了确定能保证安全可靠、保证工期、降低成本的吊装方案，已初选出用汽车起重机主梁分片吊装方案和用桅杆起重机吊装方案。根据调查资料和该公司实践经验及该公司租用大型汽车起重机的实际情况，定出各评价的权重及方案的评分值见下表。
评价要素及各方案分值

根据资料 (3)，下列各项中，甲公司关于股票回购、注销业务的会计处理正确的是 (    )。

下面有关行政法渊源的效力位阶表述正确的是（      ）。