王某为甲期货公司的首席风险官,因履行职务不当被免职,则下列说法错误的是( )。
根据资料 (1) 至 (3),下列各项中,甲公司上述业务导致的第一季度营业利润增加金额是 ( ) 万元。
28
43.66
45.8
47.8
王某为甲期货公司的首席风险官,因履行职务不当被免职,则下列说法错误的是( )。
压力开关动作后气体喷放指示灯未被点亮,可能的原因有( )。
【背景资料】A公司承建一快速路道路工程,道路中央隔离带宽2.5m,采用A路缘石,路缘石外露150mm,要求在通车前栽植树木,主路边采用 B 路缘石,下图为道路工程K2+350断面图,两侧排水沟为钢筋混凝土预制U型槽,U型槽壁厚10cm,内部净高1m,现场安装。护坡采用六角护坡砖砌筑。
个体工商户生产经营活动中,应当分别核算生产经营费用和个人、家庭费用。对于生产经营与个人、家庭生活混用难以分清的费用,全部视为生产经营费用在税前扣除。( )
Within the span of a hundred years, in the seventeenth and early eighteenth centuries, a tide of emigration—one of the great folk wanderings of history—swept from Europe to America. (46) This movement, driven by powerful and diverse motivations, built a nation out of a wilderness and, by its nature, shaped the character and destiny of an uncharted continent.
(47) The United States is the product of two principal forces—the immigration of European peoples with their varied ideas, customs, and national characteristics and the impact of a new country which modified these traits. Of necessity, colonial America was a projection of Europe. Across the Atlantic came successive groups of Englishmen, Frenchmen, Germans, Scots, Irishmen,
Dutchmen, Swedes, and many others who attempted to transplant their habits and traditions to the new world. (48) But the force of geographic conditions peculiar to America, the interplay of the varied national groups upon one another, and the sheer difficult of maintaining old-world ways in a raw, new continent caused significant changes. These changes were gradual and at first scarcely visible. But the result was a new social pattern which, although it resembled European society in many ways, had a character that was distinctly American.
(49) The first shiploads of immigrants bound for the territory which is now the United States crossed the Atlantic more than a hundred years after the 15th-and-16th-century explorations of North America. In the meantime, thriving Spanish colonies had been established in Mexico, the West Indies, and South America. These travelers to North America came in small, unmercifully overcrowded craft. During their six- to twelve-week voyage, they survived on barely enough food allotted to them. Many of the ships were lost in storms, many passengers died of disease, and infants rarely survived the journey. Sometimes storms blew the vessels far off their course, and often calm brought unbearably long delay.
To the anxious travelers the sight of the American shore brought almost inexpressible relief. Said one recorder of events, “The air at twelve leagues’ distance smelt as sweet as a new-blown garden.” The colonists’ first glimpse of the new land was a sight of dense woods. (50) The virgin forest with its richness and variety of trees was a real treasure-house which extended from Maine all the way down to Georgia. Here was abundant fuel and lumber. Here was the raw material of houses and furniture, ships and potash, dyes and naval stores.
(二)甲公司为增值税一般纳税人2021年5月有关生产经营情况如下:
(1)以还本销售方式向乙办公设备租赁公司销售一批办公桌,取得含增值税销售1 695 000元,合同约定甲公司5年向乙退还全部货款的80%。
(2)销售员工乘坐飞机出差,取得注明员工身份信息的航空运输电子客票行程单,票价合计872 00元、民航发展基金2 000元。
(3)外购300台空调发职工福利。
(4)委托加工实木书柜奖励给员工。
(5)自产会议桌交给丙家具城代销。
(6)将购进的机床作为投资给丁家具工厂。
(7)出租一处经营用房。
已知:销售增值税税率为13%,购进航空旅客运输服务进项税额9%,取得扣税凭证均符合规定,并于当月扣除。
要求:根据上述资料,不考虑其他因素,分析回答下列小题
计算甲公司当月取得航空运输电子客票行程单,准予抵扣进项税额是( )。
【背景资料】
A 公司某项目部承建一供水厂扩建工程,主要内容为新建一座钢筋混凝土水池,长 65m,宽 32m,池深6.5m,新建水池采用明挖基坑施工,挖深为 6m,基坑与邻近建筑物距离 2.6m,设计要求基坑用灌注桩作为围护结构,搅拌桩作止水帷幕。地层土为黏土,地下水位于地表水下 0.5m。
施工过程中发生如下事件:
事件一:在施工单位检查组进行实名制的检查中,发现项目部的劳务人员的管理资料中只有一本花名册,存在严重缺陷,下令项目部立即整改。
事件二:施工组织设计只考虑了围护桩变形,监测项目偏少。
事件三:项目部重新编制了施工方案,列出池壁施工主要工序:①安装模板、②绑扎钢筋、③浇筑混凝土、④安装预应力筋、⑤张拉预应力。
事件四:为控制结构裂缝,浇筑与振捣措施主要有降低混凝土入模温度,控制配合比和坍落度,内外温差控制在25 度内。主管部门认为有缺项,要求补充。
项目部重新补充修改施工组织设计,经批准后付诸实施。
基坑开挖至放坡时,由于止水帷幕缺陷西北角渗漏严重。采用双快水泥法进行封堵,由于水量较大,没有效果。
【背景资料】某分洪闸位于河道堤防上,该闸最大分洪流量为300m3/s,河道堤防级别为2级。该闸在施工过程中发生如下事件:
事件1:闸室底板及墩墙设计采用C25W4F100混凝土。施工单位在混凝土拌合过程中掺入高效减水剂,并按照混凝土试验有关标准制作了混凝土试块,对混凝土各项指标进行试验。
事件2:为有效控制风险,依据《大中型水电工程建设风险管理规范》(GBT50927-2013),施工单位对施工过程中可能存在的主要风险进行了分析,把风险分为四大类:第一类为损失大、概率大的风险,第二类为损失小、概率大的风险,第三类为损失大、概率小的风险,第四类为损失小、概率小的风险,针对各类风险提出了风险规避等处置方法。
事件3:在启闭机工作桥夜间施工过程中,2名施工人员不慎从作业高度为12.0m的高出坠落。事故造成了1人死亡,1人重伤。