构成补贴的要素包括（   ）。

某新建办公楼地下医地上1层，建筑面积24000m,钢筋混凝士框架剪力墙结构。地上结构混凝土强度等级：柱墙1-7层.C40,8-16层C35,梁、板1-16层C30项目部编制了楼板工程专项施工方案，内容包括：模板板面选用胶合板，支架选用盘扣式支撑架，模板及支架设计内容有选型及构造设计，荷载及其效应计算等。混凝土工程专项施工方案规定：1-7层柱、节点处，高、低等级混凝土浇筑时，采取混凝土分隔浇筑措施，以保证施工符合设计要求。8-16层柱、梁节点处，采用梁、板混凝土强度等级C30进行浇筑，报监理单位同意后实施。屋面工程设计中，规定了找坡设计排水要求，确定了找坡层采用轻骨料混凝土；明确了找平层，隔离层选用的材料，

项目部根据项目部工程较复杂的特点，按照材料种类要素将主体结构分部工程划分为混凝士结构和砌体结构子分部工程，遵照分部工程质量验收合格的规定内容，如有关安全、节能、环境保护和主要使用功能能的抽查结果符合相关规定等，对主体结构分部工程进行了验收。

Read the following text and match each of the numbered items in the left column to its corresponding information in the right column. There are two extra choices in the right column. Mark your answers on the ANSWER SHEET. (10 points)

The decline in American manufacturing is a common refrain, particularly from Donald Trump. “We don’t make anything anymore,” he told Fox News, while defending his own made-in-Mexico clothing line.

Without question, manufacturing has taken a significant hit during recent decades, and further trade deals raise questions about whether new shocks could hit manufacturing.

But there is also a different way to look at the data.

Across the country, factory owners are now grappling with a new challenge: Instead of having too many workers, they may end up with too few. Despite trade competition and outsourcing, American manufacturing still needs to replace tens of thousands of retiring boomers every year. Millennials may not be that interested in taking their place. Other industries are recruiting them with similar or better pay.

For factory owners, it all adds up to stiff competition for workers – and upward pressure  on wages. “They’re harder to find and they have job offers,” says Jay Dunwell, president of Wolverine Coil Spring, a family-owned firm. “They may be coming [into the workforce], but they’ve been plucked by other industries that are also doing as well as manufacturing,” Mr. Dunwell has begun bringing high school juniors to the factory so they can get exposed to its culture.

At RoMan Manufacturing, a maker of electrical transformers and welding equipment that his father cofounded in 1980, Robert Roth keeps a close eye on the age of his nearly 200 workers. Five are retiring this year. Mr. Roth has three community-college students enrolled in a work- placement program, with a starting wage of $13 an hour that rises to $17 after two years.

At a worktable inside the transformer plant, young Jason Stenquist looks flustered by the copper coils he’s trying to assemble and the arrival of two visitors. It’s his first week on the job. Asked about his choice of career, he says at high school he considered medical school before switching to electrical engineering. “I love working with tools. I love creating,” he says.

But to win over these young workers, manufacturers have to clear another major hurdle: parents, who lived through the worst US economic downturn since the Great Depression, telling them to avoid the factory. Millennials “remember their father and mother both were laid off. They blame it on the manufacturing recession,” says Birgit Klohs, chief executive of The Right Place, a business development agency for western Michigan.

These concerns aren’t misplaced: Employment in manufacturing has fallen from 17 million in 1970 to 12 million in 20When the recovery began, worker shortages first appeared in the high-skilled trades. Now shortages are appearing at the mid-skill levels.

“The gap is between the jobs that take no skills and those that require a lot of skill,” says Rob Spohr, a business professor at Montcalm Community College. “There’re enough people to fill the jobs at McDonalds and other places where you don’t need to have much skill. It’s that gap in between, and that’s where the problem is.”

Julie Parks of Grand Rapids Community College points to another key to luring Millennials into manufacturing: a work/life balance. While their parents were content to work long hours, young people value flexibility. “Overtime is not attractive to this generation. They really want to live their lives,” she says.

“揭竿为旗”下一句是“斩木为兵”。

【背景资料】某矿建施工单位承担了一井筒的施工任务，根据业主提供的地质资料，表土无流砂，厚度不到30m，基岩部分最大涌水量不到30m³/h，因此施工单位决定采用普通井圈背板施工法进行表土施工，基岩采用钻眼爆破法施工，采用吊泵进行排水。
在井筒表土施工时，施工单位发现有3.5m厚的流砂层，采用普通井圈背板施工法无法通过，只得采用化学注浆的方法通过，造成工程延误1个月，费用增加120万元。
井筒基岩施工中，井筒实际涌水大于50m³/h，必须采用工作面预注浆法堵水，造成工程延误2个月，费用增加200万元。
井筒施工结束进行验收时，发现井筒总的涌水量为15m³/h，不符合规范要求，业主要求进行壁后注浆堵水，施工单位为此增加费用130万元，工期延长1个月。

下列哪些纠纷可以适用民事诉讼法解决？（     ）

【背景资料】
甲公司中标某城镇道路工程，设计道路等级为城市主干路，全长560m，横断面形式为三幅路，机动车道为双向六车道，路面面层结构设计采用沥青混凝土，上面层为厚40mmSMA-13，中面层为厚60mmAC-20，下面层为厚80mmAC-25。
施工过程中发生如下事件：
事件一：甲公司将路面工程施工项目分包给具有相应施工资质的乙公司施工，建设单位发现后立即制止了甲公司的行为。
事件二：路基范围内有一处干涸池塘，甲公司将原始地貌杂草清理后，在挖方段取土一次性将池塘填平并碾压成型，监理工程师发现后令甲公司返工处理。
事件三：甲公司编制的沥青混凝土施工方案包括以下要点：
（1）上面层摊铺分左、右幅施工，每幅摊铺采用一次成型的施工方案，2台摊铺机呈梯队方式推进，并保持摊铺机组前后错开40~50m距离。
（2）上面层碾压时，初压采用振动压路机，复压采用轮胎压路机，终压采用双轮钢筒式压路机。
（3）该工程属于城市主干路，沥青混凝土面层碾压结束后需要快速开放交通，终压完成后拟洒水加快路面的降温速度。
事件四：确定了路面施工质量检验的主控项目及检验方法。

计算甲公司 2024 年度企业所得税应纳税所得额时，税前准予扣除被盗油漆损失金额的下列算式中，正确的是（    ）。

甲公司为增值税一般纳税人，适用的增值税税率为 13%，2019 年 12 月初，该公司“应收账款——乙公司”科目借方余额为 30 万元，“应收账款——丙公司”科目贷方余额为 20 万元，“坏账准备”科目贷方余额为 1.5 万元。2019 年 12 月，该公司发生相关经济业务如下：

（1）3 日，向乙公司销售 M 产品 1 000 件，开具增值税专用发票注明的价款 10 万元，增值税税额 1.3

（2）13 日，向乙公司销售一批 H 产品，开具增值税专用发票注明的价款 30 万元，增值税税额 3.9 万元。收到乙公司开出的银行汇票一张，票面金额 33.9 万元 ，商品已经发出。该批商品成本为 20 万元， 乙公司收到商品并验收入库。

（3）20 日，收回上年度已作坏账转销的乙公司应收账款 2 万元，收到乙公司开出的转账支票一张送存银行，票面金额 2 万元。

（4）31 日，经减值测试预计应收乙公司账款未来现金净流量现值为 39.6 万元（或者表述为： 31 日， 甲公司“坏账准备——应收账款”科目应保持的贷方余额为 1.7 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。

1. 根据期初资料和资料（2）下列各项中，甲公司 13 日销售H 产品的会计处理结果正确的是（ ）。

下列准予在企业所得税前扣除的是 ( )。

对于在税费方面违反国民待遇的指控，审查的事项有（   ）。