根据资料 (1) 至 (3),2020 年 12 月 31 日甲公司长期股权投资的账面价值是 (    ) 万元。

（三）甲超市为增值税一般纳税人。主要从事商品零售业务。2019年12月有关经营情况如下：

（1）从小规模纳税人乙公司购进水果用于销售，取得增值税专用发票注明金额50000元、税额1500元，购进的水果当月全部销售。

（2）*购进一批白酒，取得增值税专用发票注明税额27300元，支付运费取得增值税专用发票注明税额450元。该批白酒因仓库管理不善被盗。

（3）购进一批文具，取得增值税专用发票注明税额2600元，全部直接赠送给山区小学。

（4）购进一批养生壶，取得增值税专用发票注明税额1300元，全部对外销售。

（5）购进暖手宝1000只，其中600只在“来店即送”活动中赠送给顾客，400只发给职工作为福利，同类暖手宝含增值税售价45.2元/只。

（6）采取以旧换新方式销售一批空调，新空调含增值税零售价904000元，扣减旧空调折价后实际收取含增值税价款858800元。已知：销售货物增值税税率为13%，农产品扣除率为9%。取得的增值税扣税凭证均符合抵扣规定。

要求：

根据上述资料，不考虑其他因素，分析回答下列小题。

市政单位承建城镇主干道大修工程，道路全长2km，红线宽50m，路幅分配情况如图1所示。现状路面结构为40mmAC-13细粒式沥青混凝土上面层，60mmAC-20中粒式沥青混凝土中面层，80mmAC-25粗粒式沥青混凝土下面层。工程主要内容为:①对道路破损部位进行翻挖补强;②铣刨40mm旧沥青混凝土上面层后，加铺40mmSMA-13沥青混凝土上面层。

接到任务后，项目部对现状道路进行综合调查编制了施工组织设计和交通导行方案，并报监理单位及交通管理部门审批，导行方案如图2所示。因办理占道、挖掘等相关手续，实际开工日期比计划日期滞后2个月。

道路封闭施工过程中，发生如下事件:

事件1:项目部进场后对沉陷、坑槽等部位进行了翻挖探查，发现左幅基层存在大面积弹软现象，立即通知相关单位现场确定处理方案，拟采用400mm厚水泥稳定碎石分两层换填，并签字确认。

事件2:为保证工期，项目部集中力量迅速完成了水泥稳定碎石基层施工，监理单位组织验收结果为合格。项目部完成AC-25下面层施工后对纵向接缝进行简单清扫便开始摊铺AC-20中面层，最后转换交通进行右幅施工。由于右幅道路基层没有破损现象，考虑到工期紧在沥青摊铺前对既有路面铣刨、修补后，项目部申请全路封闭施工，报告批准后开始进行上面层摊铺工作。

资本公积的内容包括资本溢价(或股本溢价)以及其他综合收益。(   )

It was only after I started to write a weekly column about the medical journals, and began to read scientific papers from beginning to end, that I realized just how bad much of the medical literature frequently was. I came to recognize various signs of a bad paper: the kind of paper that purports to show that people who eat more than one kilo of broccoli a week were 1.17 times more likely than those who eat less to suffer late in life from pernicious anaemia. (46) There is a great deal of this kind of nonsense in the medical journals which, when taken up by broadcasters and the lay press, generates both health scares and short-lived dietary enthusiasms.

Why is so much bad science published? A recent paper, titled ‘The Natural Selection of Bad Science’, published on the Royal Society’s open science website, attempts to answer this intriguing and important question. It says that the problem is not merely that people do bad science, but that our current system of career advancement positively encourages it. What is important is not truth, but publication, which has become almost an end in itself. There has been a kind of inflationary process at work: (47) nowadays anyone applying for a research post has to have published twice the number of papers that would have been required for the same post only 10 years ago. Never mind the quality, then, count the number.

(48) Attempts have been made to curb this tendency, for example, by trying to incorporate some measure of quality as well as quantity into the assessment of an applicant’s papers. This is the famed citation index, that is to say the number of times a paper has been quoted elsewhere in the scientific literature, the assumption being that an important paper will be cited more often than one of small account. (49) This would be reasonable enough if it were not for the fact that scientists can easily arrange to cite themselves in their future publications, or get associates to do so for them in return for similar favors.

Boiling down an individual’s output to simple metrics, such as number of publications or journal impacts, entails considerable savings in time, energy and ambiguity. Unfortunately, the long-term costs of using simple quantitative metrics to assess researcher merit are likely to be quite great. (50) If we are serious about ensuring that our science is both meaningful and reproducible, we must ensure that our institutions encourage that kind of science.

根据资料 (1)，下列各项中，关于甲公司研发支出会计处理正确的是 (    )。

程某在甲物业公司每周工作时间累计不超过 ( ) 小时。

【背景资料】
某大（2）型土石坝枢纽工程，主要建筑物包括大坝、溢洪道和放水涵洞，项目法人由某流域机构组建。
施工过程中发生了如下事件：
事件1：溢洪道底板混凝土浇筑时出现了质量事故，经济损失100万。施工单位根据《水利工程质量管理规定》及时向上级水行政主管部门进行了报告，迅速制定质量事故处理方案，报监理批准后实施，并报省级水行政主管部门和流域机构备案。
事件2：在导流工程施工前，施工单位在围堰工程位置进行了补充地质勘探，支付勘探费2万元。施工单位按程序向监理单位提交了索赔意向书和索赔申请报告。
事件3：大坝基础工程完工后，验收主持单位组织制定了分部工程验收工作方案，部分内容如下：
（1）由监理单位向项目法人提交验收申请报告；
（2）验收工作由质量监督机构主持；
（3）验收工作组由项目法人、设计、监理、施工单位代表组成；
（4）分部工程验收通过后，由项目法人将验收质量结论和相关资料报质量监督机构核备。
事件4：本工程各建筑物全部完工并经一段时间试运行后，项目法人组织勘察、设计、监理、施工等有关单位的代表开展竣工验收自查工作，召开自查工作会议，自查完成后，项目法人向工程主管部门提交了竣工验收申请报告。

在行政复议中可作为依据，而在行政诉讼中不得作为依据的是（     ）。

Write a letter of about 100 words to the president of your university, suggesting how to improve students’ physical condition.

You should include the details you think necessary.

You should write neatly on the ANSWER SHEET.

Do not sign your own name at the end of the letter. Use “Li Ming” instead.

Do not write the address. (10 points)

（一）案例：阅读教师录制《苏武传》授课视频的讲稿片段，完成题目。

请同学们想一想，单于利用派卫律劝降？卫律是怎样劝降的？苏武在卫律劝降中表现出怎样的？

单于是在“会论虞常”并“剑斩虞常已”的情况下，派卫律劝降。

卫律的劝降经历了三个回合。第一回合，卫律“举剑欲击之”，迫使张胜投降，卫律以“副有罪，当相坐”威胁苏武，遭到苏武“本无谋，又非亲属，何谓”的有力反驳。卫律“复举剑拟之”，苏武岿然“不动”。第二回合，卫律以牛马满山尽享荣华，得以“拥众数万，马畜弥山”来诱惑，苏武则以“不应”****和蔑视，第三回合，卫律无耻声称“君因我降，与君为兄弟”，若此时不降，“后虽欲复见我，尚可得乎”，苏武痛骂卫律“不顾恩义，畔主背亲，为降虏于蛮夷”不忠不义；继而****“单于信汝，使决人死生，不平心持正，反欲斗两主，观祸败”，将造成“匈奴之祸，从我始矣”的后果。苏武面对威逼利诱，展现了威武不能屈、富贵不能淫的高贵品格。

接下来，单于利用什么时机派李陵劝降？李陵是怎样劝降的？苏武在李陵劝降中展现了什么样的精神品质？

单于利用苏武再次陷入生存绝境的时机派李陵来劝降，李陵首先以“信义安所见乎”，强调***信义却无人知晓，继而历数苏武家人的不幸，哥哥苏嘉“****”，弟弟苏贤“惶恐饮药而死”，老母“已不幸”，妻子“已更嫁”，两个妹妹和三个孩子“存亡不可知”，强调苏武已无亲****，最后，批评皇帝昏聩冷酷，令大臣“安危不可知”。

苏武感念李陵的推心置腹，但态度坚决，“虽蒙斧钺汤镬，诚甘乐之”，他将道义置于个人恩怨之上，**，以“臣事君，犹子事父也”表达对君臣关系的理解，自己****；更表达了“不得志，独行其道”的坚定信念。