【不定项选择题】

住所在 A 市甲区的个体工商户黄某,为改善其在 A 市乙区商业大厦内承租的店铺的经营环境,向户籍在 A 市丙区的朋友周某借款 200 万元,约定借款期限 1 年。期限届满,因黄某经营不善,无力清偿周某的借款,周某向黄某催讨未果,决定向法院申请支付令。

根据案情回答下列问题:

若周某申请支付令,关于管辖法院的表述,下列选项正确的是?(      )

A.

 甲区法院有管辖权

B.

 乙区法院有管辖权

C.

 丙区法院有管辖权

D.

 A 市中级法院有管辖权

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【不定项选择题】

2016年4月28号,国务院教育督导委员会办公室已向各地印发《关于开展校园欺凌专项治理的通知》。此次专项治理覆盖全国中小学校,包括中等职业学校。(  )

A.
B.
【不定项选择题】

Coinciding with the groundbreaking theory of biological evolution proposed by British naturalist Charles Darwin in the 1860s, British social philosopher Herbert Spencer put forward his own theory of biological and cultural evolution. Spencer argued that all worldly phenomena, including human societies, changed over time, advancing toward perfection. 41.____________.

American social scientist Lewis Henry Morgan introduced another theory of cultural evolution in the late 1800s. Morgan, along with Tylor, was one of the founders of modern anthropology. In his work, he attempted to show how all aspects of culture changed together in the evolution of societies.42._____________.

In the early 1900s in North America, German-born American anthropologist Franz Boas developed a new theory of culture known as historical particularism. Historical particularism, which emphasized the uniqueness of all cultures, gave new direction to anthropology. 43._____________ .

Boas felt that the culture of any society must be understood as the result of a unique history and not as one of many cultures belonging to a broader evolutionary stage or type of culture. 44._______________.

Historical particularism became a dominant approach to the study of culture in American anthropology, largely through the influence of many students of Boas. But a number of anthropologists in the early 1900s also rejected the particularist theory of culture in favor of diffusionism. Some attributed virtually every important cultural achievement to the inventions of a few, especially gifted peoples that, according to diffusionists, then spread to other cultures. 45.________________.

Also in the early 1900s, French sociologist ?mile Durkheim developed a theory of culture that would greatly influence anthropology. Durkheim proposed that religious beliefs functioned to reinforce social solidarity. An interest in the relationship between the function of society and culture—known as functionalism—became a major theme in European, and especially British, anthropology.

[A]Other anthropologists believed that cultural innovations, such as inventions, had a single origin and passed from society to society. This theory was known as diffusionism.

[B]In order to study particular cultures as completely as possible, Boas became skilled in linguistics, the study of languages, and in physical anthropology, the study of human biology and anatomy.

[C]He argued that human evolution was characterized by a struggle he called the “survival of the fittest,” in which weaker races and societies must eventually be replaced by stronger, more advanced races and societies.

[D]They also focused on important rituals that appeared to preserve a people’s social structure, such as initiation ceremonies that formally signify children’s entrance into adulthood.

[E]Thus, in his view, diverse aspects of culture, such as the structure of families, forms of marriage, categories of kinship, ownership of property, forms of government, technology, and systems of food production, all changed as societies evolved.

[F]Supporters of the theory viewed as a collection of integrated parts that work together to keep a society functioning.

[G]For example, British anthropologists Grafton Elliot Smith and W. J. Perry incorrectly suggested, on the basis of inadequate information, that farming, pottery making, and metallurgy all originated in ancient Egypt and diffused throughout the world. In fact, all of these cultural developments occurred separately at different times in many parts of the world.

【不定项选择题】

【背景资料】

某堤防工程项目业主与承包商签订了工程施工承包合同。合同中估算工程量为5300m³,单价为180元/m³。合同工期为6个月。有关付款条款如下:
(1)开工前业主应向承包商支付签约合同总价20%的工程预付款;
(2)当累计实际完成工程量超过估算工程量的10%时,可对超出10%部分进行调价,调价系数为0.9;
(3)每月签发付款最低金额为15万元;
(4)工程预付款从乙方获得累计工程款超过签约合同价的30%以后的下一个月算起,至第五个月均匀扣除;
(5)本工程质量保证金在合同工程完工验收后,通过延长履约保函一年担保。
承包商每月实际完成并经签证确认的工程量见表1F420140-4。

【不定项选择题】

2020 年末应计提的减值准备为 ( ) 万元。

A.

90

B.

80

C.

60

D.

50

【不定项选择题】

【背景资料】某矿井主排水泵房断面为直墙半圆拱形,正常段掘进断面面积32㎡,围岩以中砂岩为主,普氏系数f=6~8,围岩裂隙发育。设计要求爆破后首先初喷混凝土封闭成形,然后铺网安装锚杆作为初期支护,待硐室掘进完成后再安装锚索、二次喷射混凝土作为永久支护。
某矿建单位承担了该泵房的施工任务,施工过程中发生以下事件:
事件1:某次爆破后,硐室拱顶和岩帮有明显出水点,渗水、乃至淋水成线,影响喷射混凝土正常施工。
事件2:采用正台阶法施工时,上台阶工作面超前4.0m,上台阶爆破后完成初期支护,然后进行下台阶爆破和初期支护。下台阶爆破后有大量块度大于500mm的矸石,施工单位组织相关专家进行现场分析研究后,专家组给出了妥善的解决方案。施工单位据此提出专家咨询费用合计5.0万元的索赔。
事件3:某单位受建设单位委托开展地应力测试工作,需要施工单位安排专用钻机和4名工人配合工作,并占用场地5d。施工单位配合完成测试工作后,提出了相应索赔。
事件4:某次现场检查,监理工程师发现上台阶工作面空顶距达2.5m,要求立即进行临时支护并喷射混凝土封闭。当班班长立即安排工人进行临时支护,施工作业中发生了落石伤人事故,造成1人死亡、1人重伤。

【不定项选择题】

下列选项中,属于企业所得税免税收入的是(    )。

A.

 从丙公司取得的股息、红利 1618 万元

B.

 从乙机械公司取得的债券利息收入 3 万元

C.

 国债利息收入 5 万元

D.

 确实无法偿付的应付款项 1.5 万元

【不定项选择题】

行政确认的形式包括(     )。

A.

鉴定

B.

认定

C.

认证

D.

许可

E.

证明

【不定项选择题】

甲伪造乙公司的印章后又以该印章去签订合同,冒充乙公司工作人员,骗取他人预付款10万元后潜逃。对甲的行为应当如何定性?(   )

A.

 只构成伪造印章罪

B.

 只构成合同诈骗罪

C.

 同时构成伪造印章罪和合同诈骗罪,应实行数罪并罚

D.

 同时构成伪造印章罪和合同诈骗罪,但属于牵连犯,只按合同诈骗罪处理

【不定项选择题】

关于指定居所监视居住,下列表述错误的是(   )。

A.

指定居所监视居住的,可能要求被监视居住人支付费用

B.

公安机关、国家安全机关是监视居住的执行机关

C.

指定居所监视居住的,除无法通知的以外,应当在执行监视居住后48小时以内,通知被监视居住人的家属

D.

指定居所监视居住可以折抵刑期

【不定项选择题】

甲公司为增值税一般纳税人,适用的增值税税率为13%,商品售价中均不含增值税。销售商品和提供服务均为主营业务且符合收入确认条件,其成本在确认收入时笔结转。2019年12月,甲公司发生如下交易或事项:

(1)1日,与乙公司签订为期3个月的服务合同,合同总价款为300万元。至12月31日,已经预收合同款220万元,实际发生服务成本140万元,估计为完成该合同还将发生服务成本60万元,该公司按实际发生的成本占估计总成本的比例确定履约进度。

(2)5日,向丙公司销售商品一批,该批商品的标价为200万元(不含增值税),实际成本为160万元,由于成批销售,甲公司给予丙公司10%的商业折扣,甲公司于当日发出商品并开具增值税专用发票,符合商品销售收入确认条件。合同约定在3个月后产品没有任何质量问题丙公司再支付款项。

(3)10日,向丁公司转让一项专利权的使用权,当月确认收入30万元存入银行,不考虑相关税费,该专利权本月应计提摊销15万元。

(4)15日,因商品质量问题,甲公司对本年9月销售给客户的一批商品按售价给予5%的销售折让,该批商品原售价为200万元,增值税税额为26万元,实际成本为180万元,货款已结清,经认定,甲公司同意给予折让并开具红字增值税专用发票,以银行存款退还折让款。

(5)25日,收到即征即退增值税10万元并存入银行(属于政府补助,计入其他收益)。

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)

根据资料(1)至(5),甲公司本期应确认的营业收入的金额是()万元。

A.
390
B.
400
C.
410
D.
420