因乙公司未及时订立书面劳动合同，季某有权要求乙公司向其支付的工资补偿为（    ）元。

The growth of the use of English as the world’s primary language for international communication has obviously been continuing for several decades. (46) But even as the number of English speakers expands further there are signs that the global predominance of the language may fade within the foreseeable future.

Complex international, economic, technological and cultural changes could start to diminish the leading position of English as the language of the world market, and UK interests which enjoy advantage from the breadth of English usage would consequently face new pressures. Those realistic possibilities are highlighted in the study presented by David Graddol. (47) His analysis should therefore end any self-contentedness among those who may believe that the global position of English is so stable that the young generations of the United Kingdom do not need additional language capabilities.

David Graddol concludes that monoglot English graduates face a bleak economic future as qualified multilingual youngsters from other countries are proving to have a competitive advantage over their British counterparts in global companies and organizations. Alongside that, (48) many countries are introducing English into the primary-school curriculum but British schoolchildren and students do not appear to be gaining greater encouragement to achieve fluency in other languages.

If left to themselves, such trends will diminish the relative strength of the English language in international education markets as the demand for educational resources in languages, such as Spanish, Arabic or Mandarin grows and international business process outsourcing in other languages such as Japanese, French and German, spreads.

(49) The changes identified by David Graddol all present clear and major challenges to the UK’s providers of English language teaching to people of other countries and to broader education business sectors. The English language teaching sector directly earns nearly £1.3 billion for the UK in invisible exports and our other education related exports earn up to £10 billion a year more. As the international education  market  expands,  the  recent  slowdown  in  the  numbers of international students studying in the main English-speaking countries is likely to continue, especially if there are no effective strategic policies to prevent such slippage.

The anticipation of possible shifts in demand provided by this study is significant: (50) It gives a basis for all organizations which seek to promote the learning and use of English, a basis for planning to meet the possibilities of what could be a very different operating environment. That is a necessary and practical approach. In this as in much else, those who wish to influence the future must prepare for it.

假设商业银行当期期初共有1000亿元贷款，其中正常类、关注类、次级类、可疑类、损失类贷款分别为900亿元、50亿元、30亿元、15亿元、5亿元。该年度银行正常收回存量贷款150亿元（全部为正常类贷款），清收处置不良贷款25亿元，其他不良贷款形态未发生变化，新发放贷款225亿元（截至当期期末全部为正常类贷款）。截至当期期末，该银行正常类、关注类贷款分别为950亿元、40亿元。

请根据案例回答下列问题：

【背景资料】某水池工程，发包人与总承包人、监理人分别签订了施工合同、监理合同。总承包人经发包人同意将基础处理、设备安装工程分别分包给专业性公司，并签订了分包合同。施工合同中说明：建设工期278天，2012年9月1日开工，工程造价4357万元。合同约定结算方法；合同价款调整范围为发包人认定的工程量增减、设计变更和洽商；安装配件、防渗工程的材料费调整依据为本地区工程造价管理部门公布的价格调整文件。实施过程中，发生如下事件：

事件1：总承包人于8月25日进场，进行开工前的准备工作。原定9月1开工，因发包人办理伐树手续而延误至6日才开工，总承包人要求工期顺延5天。

事件2：土方工程分包人在基础开挖中遇有地下文物，采取了必要的保护措施。为此，总承包人请土方公司向发包人要求索赔。

事件3：在基础回填过程中，总承包人已按规定取土样，试验合格。监理人对填土质量表示异议，责成总承包人再次取样复验，结果合格。总承包人要求监理人支付试验费。

事件4：结构施工期间，总承包人经总监理人同意更换了原项目经理，组织管理一度失调，导致封顶时间延误8天。总承包人以总监理人同意为由，要求给予适当工期补偿。

事件5：在进行结算时，总承包人根据已标价的工程量清单，要求安装配件费用按发票价计取，发包人认为应按合同条件中约定计取，为此发生争议。

计算甲化妆品公司当月受托为丁商贸公司加工定制的高档化妆品应代收代缴消费税税额的 下列选项中，正确的是 ( )。

根据资料（2），下列各项中，甲公司购入用于发放非货币性福利的电暖器及其不可抵扣增值税进项税额的会计处理正确的是（）。

计算甲公司销售自产成套化妆品消费税税额的下列计算中，正确的是（    ）。

Although we try our best, sometimes our paintings rarely turn out as originally planned. Changes in the light, the limitations of your painting materials, and the lack of experience and technique mean that what you start out trying to achieve may not come to life the way that you expected.

Although this can be frustrating and disappointing, it turns out that this can actually be good for you. Unexpected results have two benefits: you pretty quickly learn to deal with disappointment and realise that when one door closes,another opens. You also quickly learn to adapt and come up with creative solutions to the problems the painting presents, and thinking outside the box will become your second nature.

In fact, creative problem-solving skills are incredibly useful in daily life, with which you're more likely to be able to find a solution when a problem arises.

【背景资料】

某项目经理部中标承建某道路工程，原设计是水泥混凝土路面，后因拆迁延期，严重影响工程进度，但业主要求竣工通车日期不能更改。为满足竣工通车日期要求，业主更改路面结构，将水泥混凝土路面改为沥青混凝土路面。对这一重大变更，项目经理在成本管理方面采取了如下应变措施：

(1)依据施工图，根据国家统一定额、取费标准编制施工图预算，然后依据施工图预算打八折，作为沥青混凝土路面工程承包价与业主方签订补充合同；打七折作为沥青混凝土工程目标成本。

(2)对工程技术人员的成本管理责任作了如下要求：质量成本降低额；合理化建议产生的降低成本额。

(3)对材料人员成本管理的以下环节提出了具体要求：1)计量验收；2)降低采购成本；3)限额领料；4)及时供货；5)减少资金占用；6)旧料回收利用。

(4)要求测量人员按技术规程和设计文件要求，对路面宽度和高度实施精确测量。

【背景资料】某单位承建一钢厂主干道钢筋混凝土道路工程，道路全长1.2km，红线各幅分配如图1-1所示。雨水主管敷设于人行道下，管道平面布置如图1-2路段地层富水，地下水位较高，设计单位在道路结构层中增设了200m厚级配碎石层。项目部进场后按文明施工要求对施工现场进行了封闭管理，并在现场进出口设置了现场“五牌一图”。
道路施工过程中发生如下事件：
事件一：路基验收完成已是深秋，为在冬期到来前完成水泥稳定碎石基层，项目部经过科学组织，优化方案，集中力量，按期完成基层分项工程的施工作业时做好了基层的防冻覆盖工作。
事件二：基层验收合格后，项目部采用开槽法进行DN300mm的雨水支管施工，雨水支管沟槽开挖断面如图1-3所示。槽底浇筑混凝土基础后敷设雨水支管，现场浇筑C25混凝土对支管进行全包封处理。
事件三：雨水支管施工完成后，进入了面层施工阶段，在钢筋进场时，试验员当班检查了钢筋的品种、规格，均符合设计和国家现行标准规定，经复试(现场取样)合格，却忽略了供应商没能提供的相关资料，便将钢筋投入现场施工使用。

甲公司为增值税一般纳税人，2020 年发生的有关交易性金融资产业务如下:

(1) 11月1日，甲公司从证券交易所购入A公司发行的公司股票，支付价款16 000 000元(其中包含已宣告但尚未发放的现金股利600 000元)，另支付相关交易费用25 000元，取得的增值税专用发票上注明的增值税税额为1 500元。甲公司将其划分为交易性金融资产进行管理和核算。

(2)11月20日，甲公司收到购买价款中包含的已宣告但尚未发放的现金股利600 000元，并存入投资专户。

(3)11月30日，甲公司持有A公司股票的公允价值为

17 100 000元。

(4)12月5日，全部出售A公司股票，售价为18 500 000元，转让该金融商品的增值税税率6%，款项已收到。

要求:根据上述资料，假定甲公司取得的增值税专用发票均已经税务机关认证，不考虑其他因素，分析回答下列小题。(计算结果保留两位小数)

2.根据资料(1)和(2)，下列各项中，11月20日甲公司收到A公司现金股利的会计分录正确的是(   )。