与反倾销和反补贴措施相比，实施保障措施的困难在于（   ）。

【背景资料】A公司承建中水管道工程，全长870m，管径DN600mm。管道出厂自南向北垂直下穿快速路后，沿道路北侧绿地向西排入内湖，管道覆土3.0m~3.2m，管材为碳素钢管，防腐层在工厂内施作施工图设计建议：长38下穿快速路的管段采用机械顶管法施工混凝土套管；其余管段全部采用开凿法施工。施工区域土质较好，开挖土方可用于沟槽回填，施工时可不考虑地下水影响。依据合同约定，A司将顶管施工分包给B专业公司。开槽段施工从西向东采用流水作业。
   施工过程发生如下事件：
   事件一，质量员发现个别管段沟槽胸腔回填存在采用推土机从沟槽一侧推土入槽不当施工现象，立责令施工队停工整改。
   事件二，由于发现顶管施工范围内有不明管线，B公司项目部征得A公司项目负责人同意，拟改用人工顶管万法施工混凝土套管。
   事件三，质量安全监督部门例行检查时，发现顶管坑内电缆破磨损较多，存在严重安全隐患，对A公司和建设单位进行通报批评；A公司对B公司处以罚款。
   事件四，受局部拆迁影响，开槽施工段出现进度滞后局面，项目部拟采用调整工作关系的方法控制施工进度。

对模拟启动试验时通风空调系统未联动关闭的问题进行修复，关于修复措施的说法，正确的有（  ）。

某装饰公司承接了某寒冷地区某写字楼项目的室内、外装饰工程。其中室外部分墙面为玻璃节能幕墙，采用进口硅酮结构密封胶，门窗为铝合金门窗工程、室内吊顶采用轻钢龙骨双层石膏板。

在施工过程中，工程监理检查发现主龙骨上个别吊杆固定间距为1300mm，吊杆距主龙骨端部距离400mm，重型灯具直接固定在主龙骨上，监理工程师下发整改通知单，要求施工单位进行整改。

幕墙工程施工中，施工单位对硅酮结构胶的相容性和剥离粘结性试验、幕墙后置埋件的现场拉拔强度进行了检验，对幕墙与各楼层楼板间的缝隙防火隔离处理进行了检查。

Think of those fleeting moments when you look out of an aeroplane window and realise that you are flying, higher than a bird. Now think of your laptop, thinner than a brown-paper envelope, or your cellphone in the palm of your hand. Take a moment or two to wonder at those marvels. You are the lucky inheritor of a dream come true.

The second half of the 20th century saw a collection of geniuses, warriors, entrepreneurs and visionaries labour to create a fabulous machine that could function as a typewriter and printing press, studio and theatre, paintbrush and gallery, piano and radio, the mail as well as the mail carrier. (41)____________.

The networked computer is an amazing device, the first media machine that serves as the mode of production, means of distribution, site of reception, and place of praise and critique. The computer is the 21st century's culture machine.

But for all the reasons there are to celebrate the computer, we must also tread with caution. (42)_____________I call it a secret war for two reasons. First, most people do not realize that there are strong commercial agendas at work to keep them in passive consumption mode. Second, the majority of people who use networked computers to upload are not even aware of the significance of what they are doing.

All animals download, but only a few upload. Beavers build dams and birds make nests. Yet for the most part, the animal kingdom moves through the world downloading. Humans are unique in their capacity to not only make tools but then turn around and use them to create superfluous material goods - paintings, sculpture and architecture - and superfluous experiences - music, literature, religion and philosophy. (43)_________________

For all the possibilities of our new culture machines, most people are still stuck in download mode. Even after the advent of widespread social media, a pyramid of production remains, with a small number of people uploading material, a slightly larger group commenting on or modifying that content, and a huge percentage remaining content to just consume. (44)______________

Television is a one-way tap flowing into our homes. The hardest task that television asks of anyone is to turn the power off after he has turned it on.

(45)__________________

What counts as meaningful uploading? My definition revolves around the concept of "stickiness" - creations and experiences to which others adhere.

[A]. Of course, it is precisely these superfluous things that define human culture and ultimately what it is to be human. Downloading and consuming culture requires great skills, but failing to move beyond downloading is to strip oneself of a defining constituent of humanity.

[B]. Applications like tumblr.com, which allow users to combine pictures, words and other media in creative ways and then share them, have the potential to add stickiness by amusing, entertaining and enlightening others.

[C]. Not only did they develop such a device but by the turn of the millennium they had also managed to embed it in a worldwide system accessed by billions of people every day.

[D]. This is because the networked computer has sparked a secret war between downloading and uploading - between passive consumption and active creation - whose outcome will shape our collective future in ways we can only begin to imagine.

[E]. The challenge the computer mounts to television thus bears little similarity to one format being replaced by another in the manner of record players being replaced by CD players.

[F]. One reason for the persistence of this pyramid of production is that for the past half-century, much of the world's media culture has been defined by a single medium - television - and television is defined by downloading.

[G]. The networked computer offers the first chance in 50 years to reverse the flow, to encourage thoughtful downloading and, even more importantly, meaningful uploading.

甲企业为增值税一般纳税人，其生产的 M 产品适用的增值税税率为 13％。2019年 12 月 1 日，该企业“应收账款”所属明细科目的借方余额合计为 300 万元，“坏账准备——应收账款”科目的贷方余额为 20 万元，企业确认收入的同时结转销售成本。12 月份该企业发生经济业务如下：
（1）8 日，向乙企业销售 M 产品 100 件，每件产品标价为 2.5 万元（不含增值税）、单位成本 2 万元；由于是成批销售，甲企业给予乙企业 10％的商业折扣，并开具了增值税专用发票，至本月末款项未收到，该项销售符合收入确认条件，该项销售业务属于在某一时点履行的履约义务。
（2）20 日，丙企业因产品质量问题退回 M 商品 10 件。该产品为上月采用现销方式售出并已确认收入，其单价为 2.5 万元（不含增值税）、成本为 2 万元。甲企业已向丙企业开具了增值税红字发票，并签发了一张面值为 28.25 万元、期限为 1 个月的银行承兑汇票，退回的产品已入库。
（3）31 日，年终清查财产时，发现 2015 年入账的应收账款 3 万元无法收回，确认为坏账。
（4）31 日，对应收账款进行减值测试后，确定“坏账准备——应收账款”科目贷方余额为 33 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）。
3. 根据资料（3），下列各项中，甲企业确认坏账损失相关科目的会计处理结果正确的是（ ）。

【背景资料】

某房地产开发公司与施工单位签订了一份价款为1000万元的建筑工程施工合同，合同工期为7个月。工程价款约定如下：(1)工程预付款为合同的10%；(2)工程预付款扣回的时间及比例：自工程款（合工程预付款）支付至合同价款的60%后，开始从当月的工程款中扣回工程预付款，分两次扣回；(3)工程质量保修金为工程结算总价的5%，竣工结算是一次扣留；(4)工程款按月支付，工程款达到合同总造价的90%时停止支付，余款待工程结算完成并扣除保修金后一次性支付。每月完成的工作量如下表：

工程施工过程中，双方签字认可因钢材涨价增补价差5万元。因施工单位保管不力，罚款1万元。

【问题】

根据《保险法》规定，下列说法中不正确的选项是 ( )。

为了促进国内产品的销售，下列措施中不违反国民待遇义务要求的有（   ）。

地铁工程某标段包括A、B两座车站以及两座车站之间的区间隧道(见图1)，区间隧道长1500m，设2座联络通道，隧道埋深为1~2倍隧道直径，地层为典型的富水软土，沿线穿越房屋、主干道路及城市管线等，区间隧道采用盾构法施工，联络通道采用冻结加固暗挖施工。

图1：地铁工程某标段平面示意图

本标段由甲公司总承包，施工过程中发生下列事件：

事件一：甲公司将盾构掘进施工(不含材料和设备)分包给乙公司，联络通道冻结加固施工(含材料和设备)分包给丙公司。建设方委托第三方进行施工环境监测。

事件二：在1＃联络通道暗挖施工过程中发生局部坍塌事故，导致停工10天，直接经济损失100万元。事发后进行了事故调查，认定局部冻结强度不够是导致事故的直接原因。

事件三：丙公司根据调查报告，并综合分析现场情况后决定采取补打冻结孔、加强冻结等措施，并向甲公司项目部和监理工程师进行了汇报。

【背景资料】
某坝后式水电站安装两台立式水轮发电机组，甲公司承包主厂房土建施工和机电安装工程，主机设备由发包方供货。合同约定：（1）应在两台机墩混凝土均浇筑至发电机层且主厂房施工完成后，方可开始水轮发电机组的正式安装工作；（2）1号机为计划首台发电机组；（3）首台机组安装如工期提前，承包人可获得奖励，标准为10000元/天；工期延误，承包人承担逾期违约金，标准为10000元/天。
单台尾水管安装综合机械使用费合计100元/小时，单台座环蜗壳安装综合机械使用费合计175元/小时。机械闲置费用补偿标准按使用费的50%计。
施工计划按每月30天、每天8小时计，承包人开工前编制首台机组安装施工进度计划，并报监理人批准。首台机组安装施工进度计划见图1-1（单位：天）。

图1-1  首台机组安装施工进度计划
事件一：座环蜗壳Ⅰ到货时间延期导致座环蜗壳Ⅰ安装工作开始时间延迟了10天，尾水管Ⅱ到货时间延期导致尾水管Ⅱ安装工作开始时间延迟了20天。承包人为此提出顺延工期和补偿机械闲置费要求。
事件二：座环蜗壳Ⅰ安装和座环基础混凝土Ⅱ浇筑完成后，因不可抗力事件导致后续工作均推迟一个月开始，发包人要求承包人加大资源投入，对后续施工进度计划进行优化调整，确保首台机组安装按原计划工期完成，承包人编制并报监理人批准的首台发电机组安装后续施工进度计划见图1-2（单位：天）。并约定，相应补偿措施费用90万元，其中包含了确保首台机组安装按原计划工期完成所需的赶工费用及工期奖励。

 图1-2  首台机组安装后续施工进度计划
事件三：监理工程师发现机墩混凝土Ⅱ浇筑存在质量问题，要求承包人返工处理，延长工作时间10天，返工费用32600元。为此，承包人提出顺延工期和补偿费用的要求。
事件四：主厂房施工实际工作时间为155天，1号机组安装调试实际时间为232天，其他工作按计划完成。