根据资料 (4)，下列各项中，关于甲公司代扣社会保险费、住房公积金时的会计处理表述正确的是 (    )。

甲公司为增值税一般纳税人，2018 年发生的有关交易性金融资产业务如下：
（1）1 月 3 日，向证券公司存出投资款 2 000 万元。同日，委托证券公司购入乙上市公司股票 50 万股，支付价款 500 万元（其中包含已宣告但尚未发放的现金股利 5 万元），另支付相关交易费用 1.25 万元，支付增值税 0.075 万元，甲公司将该股票投资确认为交易性金融资产。
（2）3 月 20 日，收到乙上市公司发放的现金股利并存入银行的投资款专户。
（3）3 月 31 日，持有的乙上市公司股票公允价值为 480 万元。
（4）4 月 30 日，将购入的乙上市公司股票 50 万股全部出售，售价为 600 万元，转让该金融商品应交的增值税为 5.66 万元，款项已收到。
要求：根据上述资料，假定该企业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（答案中的金额单位用万元表示）。
2. 根据资料（1）和（2），下列各项中，3 月 20 日甲公司收到乙上市公司发放现金股利的会计处理正
确的是（ ）。

【背景资料】
C施工单位承接了新建机场场道工程项目某标段，土基最大填筑深度为20m，设计要求采用强夯法分层进行地基处理。
施工单位成本预算为：人工费140万元，管理人员工资30万元，材料费950万元，临时设施费20万元，安全施工费15万元，施工机械使用费650万元。
在地基处理准备阶段，C施工单位项目经理为赶工期，在施工管理人员仅有强夯施工负责人、技术负责人、合同预算负责人、机械设备负责人和特殊工种人员的情况下，即组织强夯机、运输车辆进场，并完成了试验段施工方案的编写，后即组织作业。
在施工过程中，某区段强夯机施工质量自检时，发现固体体积率未达到规定值。

The time for sharpening pencils, arranging your desk, and doing almost anything else instead of writing has ended. The first draft will appear on the page only if you stop avoiding the inevitable and sit, stand up, or lie down to write. (41)_________

Be flexible. Your outline should smoothly conduct you from one point to the next, but do not permit it to railroad you. If a relevant and important idea occurs to you now, work it into the draft. (42)_________ Grammar, punctuation, and spelling can wait until you revise. Concentrate on what you are saying. Good writing most often occurs when you are in hot pursuit of an idea rather than in a nervous search for errors.

(43)_________ Your pages will be easier to keep track of that way, and, if you have to clip a paragraph to place it elsewhere, you will not lose any writing on the other side.

If you are working on a word processor, you can take advantage of its capacity to make additions and deletions as well as move entire paragraphs by making just a few simple keyboard commands. Some software programs can also check spelling and certain grammatical elements in your writing. (44)_________ These printouts are also easier to read than the screen when you work on revisions.

Once you have a first draft on paper, you can delete material that is unrelated to your thesis and add material necessary to illustrate your points and make your paper convincing. The student who wrote “The A & P as a State of Mind” wisely dropped a paragraph that questioned whether Sammy displays chauvinistic attitudes toward women. (45)_________

Remember that your initial draft is only that. You should go through the paper many times – and then again – working to substantiate and clarify your ideas. You may even end up with several entire versions of the paper. Rewrite. The sentences within each paragraph should be related to a single topic. Transitions should connect one paragraph to the next so that there are no abrupt or confusing shifts. Awkward or wordy phrasing or unclear sentences and paragraphs should be mercilessly poked and prodded into shape.

[A] To make revising easier, leave wide margins and extra space between lines so that you can easily add words, sentences, and corrections. Write on only one side of the paper.

[B] After you have clearly and adequately developed the body of your paper, pay particular attention to the introductory and concluding paragraphs. It’s probably best to write the introduction last, after you know precisely what you are introducing. Concluding paragraphs demand equal attention because they leave the reader with a final impression.

[C] It’s worth remembering, however, that though a clean copy fresh off a printer may look terrific, it will read only as well as the thinking and writing that have gone into it. Many writers prudently store their data on disks and print their pages each time they finish a draft to avoid losing any material because of power failures or other problems.

[D] It makes no difference how you write, just so you do. Now that you have developed a topic into a tentative thesis, you can assemble your notes and begin to flesh out whatever outline you have made.

[E] Although this is an interesting issue, it has nothing to do with the thesis, which explains how the setting influences Sammy’s decision to quit his job. Instead of including that paragraph, she added one that described Lengel’s crabbed response to the girls so that she could lead up to the A & P “policy” he enforces.

[F] In the final paragraph about the significance of the setting in “A & P,” the student brings together the reasons Sammy quit his job by referring to his refusal to accept Lengel’s store policies.

[G] By using the first draft as a means of thinking about what you want to say, you will very likely discover more than your notes originally suggested. Plenty of good writers don’t use outlines at all but discover ordering principles as they write. Do not attempt to compose a perfectly correct draft the first time around.

李先生的孩子现在8岁，正在上小学，离他上大学还有10年。目前情况来看，出国留学累计需要花费30万元，李先生目前有生息资产10万元，年投资回报率6%，教育费用每年增加8%。

该综合楼各单位组织开展防火巡查，下列做法不符合规定的有（  ）。

通过竞标获得一 项咨询合同, 其为投标发生的差旅费应计入合同取得成本。(   )

2021年4月1日，周某开始在甲公司上班。2021年4月20日，周某与甲公司签订了书面劳动合同。
劳动合同的部分条款如下：
（1）劳动合同期限为1年，试用期为3个月；
（2）甲公司要求周某缴纳了1万元的保证金。
2021年7月4日，下班后，周某在处理收尾性工作时，不幸被工场内的吊灯砸伤，住院治疗2个月。住院期间，甲公司按周某平时工资的50％向周某支付工资。周某痊愈出院后，甲公司以已无适合岗位为由，通知周某解除劳动合同，此时周某与甲公司之间的劳动合同尚未到期。
要求：
根据上述资料，不考虑其他因素，分析回答下列小题。
1.根据劳动合同法律制度的规定，下列表述中，不正确的是（    ）。

【背景资料】
A煤矿采用一对主副立井方式开拓。该主副井井筒均在同一工业广场内，某施工单位承担了该主井井筒施工项目。主井井筒净直径5m，深度650m。副井井筒净直径6m，深度610m。项目经理计划采用JKZ-2.8专用凿井提升机配一个3m³吊桶提升和1台JK2.5提升机配2m3吊桶提升，以加大提升能力、并配2台HZ-6型中心回转抓岩机出渣，选用风动水泵配合吊桶排水。
该井筒在基岩段共穿过两个含水层，厚度分别为15m和30m，相隔30m，两个含水层最大涌水量均为40m³/h。施工单位在没有采取有效措施的情况下进行了混凝土浇筑。脱模后发现井壁质量蜂窝麻面严重，井筒一侧半径偏差达到-20mm。
表土段地下水流速10m/d，但由于表土层较厚，仍决定采用冻结法施工，为提高工作效率，采用主、副井同时开工的施工顺序。
该井筒竣工后井筒涌水量达15m³/h，其中冻结表土段井壁有较为明显的漏水现象，遂决定对表土段进行壁后注浆堵水。                            

【背景资料】
某山区5×40m分离式双向四车道公路简支T梁桥，2019年3月25日开标，2019年4月12日下发中标通知书，某承包商以2580万元价款中标。该桥梁整体处于3.0%的纵曲线上，单幅桥设计横坡为2.0%，桥两端为重力式桥台，中间墩为桩柱墩，桥台、墩身盖梁与T梁之间设置板式橡胶支座，该桥立面示意图如图5所示。该桥在桥台处设置80mm钢制伸缩缝。T梁单片梁重120t，预制梁采用龙门吊调运，架桥机架设。
合同中约定，工程价款采用价格指数调价公式按月动态结算，月底计量当月完成的工程量，于第2月中旬支付。合同履行期间，以基本价格指数为基础，部分材料（钢材、水泥、砂、碎石）价格指数涨幅超过±5%，其风险由业主承担，超过部分据实调整；未超过±5%其风险由承包商承担，不予调整材料价差。除以上4种材料外，其余因素均不调整价差。基本价格指数为投标截止日前一个月价格指数，现行价格指数为工程实施月价格指数，均以工程所在地省级工程造价管理机构发布的价格指数为准，不同规格的同种材料价格指数取平均值。

施工过程中发生了如下事件：
事件一：施工单位编制了T梁运输与安装专项施工方案。专项施工方案经施工单位技术负责人审核签字、加盖单位公章后，上报总监理工程师审查签字，并加盖执业印章后实施。
事件二：本桥T梁采用C50混凝土，低松弛钢绞线，夹片式锚具。施工单位在T梁预制、张拉施工中采取了如下做法：
1、T梁预制台座设置了反拱值。
2、用标准养护的混凝土试块强度作为预应力筋施加张拉条件。
3、预应力张拉程序为：0→初应力→1.03 σcom (持荷5min锚固）
4、由于设计未规定，预应力张拉时要求混凝土的弹性模量不低于混凝土28d弹性模量的75%。
5、施工单位采取在模板制造时设置模板横坡的方式对T梁进行横坡调整。
事件三：预制施工时，施工单位对梁长、梁端竖直度参数进行严格控制，T梁安装严格按放样位置进行。T梁安装完成后，发现梁端顶面与桥台台背之间间隙在20~30mm之间，小于伸缩缝安装间隙要求。经检验，预制T梁和台背各项检验指标均满足规范要求，可以排除施工误差对梁端顶面与台背间隙的影响。施工单位采取调整支座垫石倾斜度、支座倾斜安装的做法弥补支座垫板未作调坡处理的缺陷。
事件四：2019年6月中旬承包商向业主申请支付工程进度款，按投标报价计算工程进度款为150万元（未调材料价差），合同中约定的调价公式中定值权重为（A),可调差材料权重与价格指数如表5所示。