甲公司为增值税一般纳税人，适用的增值税税率为 13%，2022 年 9 月末固定资产账面余额为 2000 万元，第四季度该公司发生的固定资产相关业务如下：

(1) 10 月 8 日，甲公司购入一台不需要安装的 M 生产设备，增值税专用发票上注明的价款为 100 万元，增值税税额为 13 万元，全部款项以银行存款支付。该设备预计使用年限为 5 年，预计净残值为 4 万元，采用双倍余额递减法计提折旧。

(2) 11 月 2 日，甲公司对其一条原价为 200 万元的生产线进行更新改造，已计提折旧 120 万元，改造过程中发生资本化支出 70 万元，以银行存款支付，被替换部件的账面价值为 10 万元，当月完成更新改造，已达到预定可使用状态。

(3) 12 月 5 日，甲公司某仓库因雷电引起火灾发生毁损，该仓库原价为 400 万元，已计提折旧 100 万元，已计提减值准备 20 万元，其残料估计价值为 5 万元，残料已验收入库，发生的清理费用 2 万元，以银行存款支付，经保险公司核定应赔偿损失 150 万元，尚未收到赔款，假设以上均不考虑增值税。

(4) 12 月末，甲公司对固定资产进行清查，发现短缺一台笔记本电脑，原价为 1 万元，已计提折旧 0.6 万元，购入时增值税税额为 0.13 万元，经查实应由相关责任人赔偿 0.1 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，计算结果保留小数点后两位。

A市甲区的个体工商户张某为了扩大经营，向户籍在A市乙区的朋友孙某借款100万元，借款期限1年。借款期限届满，张某只归还借款50万元，剩余50万元未归还，孙某多次催讨未果。为了不伤和睦，孙某与张某共同到甲区的人民调解委员会调解。经人民调解员黄某调解，双方达成调解协议，张某在1个月内归还孙某50万元的借款，孙某放弃利息损失。

根据本案案情回答下列问题：

请认真阅读下列材料，并按要求作答。

(三)正手削球

【动作方法】右脚稍后，身体稍右转，双膝微屈并收腹。拍形近似垂直，引拍至肩高附近；在来球的下降期，前臂在上臂的带动下，随身体的移动向下、向前、向左挥动，触球中下部，手腕控制好拍形，并有摩擦球的动作。

请根据上述材料完成下列任务：

三年级的王老师讲课时讲到了“理想”一词，王老师先给学生解释了“理想”的意思，接着问大家：“你们的理想都是什么呢?来给大家分享一下吧。”

一时间，同学们七嘴八舌地讨论了起来，有同学说以后想当太空人，飞上太空遨游；有同学说以后想当医生，救助病人；还有同学说想当警察、面包师……当王老师问到浩浩时，他不好意思地说以后想去捡垃圾。同学们都非常惊讶，有些同学甚至笑了出来，浩浩的脸色瞬间青一阵白一阵。

王老师第一时间让大家保持安静，并对浩浩说：“每个人的理想都有他的理由，那你的理由是什么呢?”浩浩说：“老师，您前几天不是说地球上的垃圾越来越多了吗?我将来去捡垃圾，那地球上就没有那么多垃圾了。”王老师听完之后非常激动，说道：“浩浩有生态环保的意识，非常棒!我们也要向浩浩学习，每个人都要做地球的‘小卫士’,通过自己的力量来保护地球的环境。让我们为浩浩鼓掌喝彩!”听完王老师的话，教室里响起了雷鸣般的掌声，浩浩紧绷的脸庞终于舒展开来，露出了灿烂的笑容。

问题：

某汽车制造厂于2007年3月10日经由铁路某站托运10辆汽车,收货人为某汽车销售商。货物到站后,车站前后三次通知某汽车销售商领取货物,某汽车销售商既不拒绝也不领取。随后,车站又通知托运人某汽车制造厂来车站处理,托运人也未前来处理。直到2007年底,某汽车制造厂才来车站要求提取货物。车站根据规定核收保管费近万元,某汽车制造厂拒绝支付,发生纠纷,诉至法院。

试分析:

某市公交公司驾驶员李某驾驶公交车正常行驶。途中，乘客刘某错过下车站点，要求立即下车，李某按照规定未予停车。刘某遂抢夺方向盘并殴打李某，二人在车辆行进中持续互殴，其他乘客对此未予制止。后公交车失控坠入江中。

根据上述材料，运用法理学相关知识，回答以下问题：

我们党的政策和国家法律都是人民根本意志的反映，在本质上是一致的。党的政策是国家法律的先导和指引，是立法的依据和执法司法的重要指导。

——习近平：《论坚持全面依法治国》

根据上述材料，结合法理学知识，回答以下问题：

学生没完成作业的原因很多。下面是两段关于学生没完成作业的师生对话。

教师甲:“为什么没完成作业?”

学生甲:“不会。”

教师甲:“相同的老师,相同的作业,为什么别人会做而你不会呢?”

教师乙:“为什么没完成作业?”

学生乙:“作业太多了,昨天写到很晚也没写完。”

教师乙:“相同的老师,相同的作业,相同的时间,为什么别人能写完而你就写不完呢?”

这两段对话应该算是校园经典对白了。很多教师对学生的回答不以为然,认为学生在撒谎、推脱或找借口,结果往往是教师“义正辞严”,学生“哑口无言”。

问题:

Passage2

      Questions 6 to 10 are based on the following passage.

People travel for a lot of reasons.Some tourists go to see battlefields or religious shrines.Others are looking for culture, or simply want to have their pictures taken in front of famous places.But most European tourists are looking for a sunny beach to lie on.

     (77) Northern Europeans are willing to pay a lot of money and put up with a lot of inconveniences for the sun because they have so little of it.Residents of cities like London,Copenhagen, and Amsterdam spend a lot of their winter in the dark because the days are so short,and much of the rest of the year in the rain.This is the reason why the Mediterranean has always attracted them.Every summer, more than 25 million people travel to Mediterranean resorts and beaches for their vacation.They all come for the same reason: sun!

       The huge crowds mean lots of money for the economies of Mediterranean countries.Italy's 30,000 hotels are booked solid every summer.And 13 million people camp out on French beaches, parks and roadsides.Spain's long sandy coastline attracts more people than anywhere else.37 million tourists visit yearly, or one tourist for every person living in Spain.

       (78) But there are signs that the area is getting more tourists than it can handle.The Mediterranean is already one of the most polluted seas on earth.And with increased tourism, it's getting worse.The French can't figure out what to do with all the garbage left by campers around St.Tropez.And in many places, swimming is dangerous because of pollution.

       None of this, however, is spoiling anyone's fun.The Mediterranean gets more popular every year with tourists.Obviously, they don't go there for clean water and solitude.They tolerate traffic jams and seem to like crowded beaches.They don't even mind the pollution.No matter how dirty the water is, the coastline still looks beautiful.And as long as the sun shines, it's still better than sitting in the cold rain in Berlin, London, or Oslo.

Passage 2

Questions 6 to 10 are based on the following passage.

Most of. us trade money for entertainment.Movies, concerts and shows are enjoyable but expensive. (78) If you think that you can't have a good time without spending a lot of money, read on. A little resourcefulness and a few minutes of newspaper-scanning should give you some pleasant surprises.

People may be the most interesting show in a large city. Stroll through busy streets and see what everybody else is doing.You will probably see people from all over the world; you will certainly see people of every age, size, and shape, and you'll get a free fashion show, too.Window-shopping is also a safe sport—if the stores are closed.

Check the listings in your neighborhood. paper.Local colleges or schools often welcome the public to hear an interesting speaker or a good debate.The film or concert series at the local public library probably won't cost you a penny.Be sure to check commercial advertisements too.A flea market can provide hours of pleasant browsing.Perhaps you can find a free cooking or crafts in a department store.

Plan ahead for some activities.It is always more pleasant not to have people in front of you in a museum or at a zoo.You may save some money, too, since these places often set aside one or two free admission days at slow times during the week. (79) Pretend that you are a tourist from time to time, and get to know your city all over again including the indispensable(不可错过的) sights that people travel miles to see. If you feel like taking an interesting walk, find a free walking tour, or plan one yourself.You will see your city in a new perspective(视角) once you know more about its history or its architectural treasures.With imagination and a spirit of adventure you can quite easily find good entertainment at no cost at all.

2018年8月25日，A公司给B公司发去电子邮件：求购1000个V型芯片，单价为1000元。8月30日，A公司与C公司签订买卖合同，约定A公司向C公司提供1000个V型芯片，价款120万元，交货日期为9月30日。合同签订后，C公司依约向A公司交付定金10万元。

2018年9月5日，B公司给A公司发来600个芯片，同时说明只能供应600个，A公司收货并支付了600个芯片的货款。后A公司要求B公司交付剩余的400个芯片，B公司以无此义务为由拒绝。

2018年9月20日，A公司将600个芯片交付给C公司，表示剩余400个芯片无货可供，愿意为此承担违约责任，并请C公司自行寻找货源，但C公司仍坚持要求A公司供货。C公司苦等几个月无望，不得已从市场购进400个芯片，此时芯片价格上涨，C公司比合同价款多支出15万元。

请根据上述材料，回答下列问题并说明理由：