根据资料 (2)，下列各项中，甲公司吸收新投资人投资的会计处理正确的是 ( )。
借：银行存款 500
贷：实收资本 180
盈余公积 320
借：银行存款 500
贷：实收资本 500
借：银行存款 500
贷：实收资本 180
资本公积 —— 资本溢价 320
借：银行存款 500
贷：实收资本 180
资本公积 —— 其他资本公积 320
案例三【背景资料】
某生物新材料项目由A公司总承包,A公司项目部经理在策划组织机构时,项目部根据项目的大小和具体情况配备了项目部技术人员,满足了技术管理要求。项目中的料仓盛装的浆糊流体介质温约42°C米料仓外壁保温材料为半硬质岩棉材料。米料仓由ABCD四块不锈钢壁板组焊而成。尺寸和安装位置如图3所示。门吊架横梁上挂设4只手拉葫芦,通过卸扣、钢丝绳吊索与料仓壁板上吊耳(材料为Q235)连接成吊装系统。料仓的吊装顺序为:AC→B、D;料仓四块不锈钢焊接方法是焊条电弧焊。设计要求:料仓正方形出料口连接法兰安装水平允许偏差≤1mm,对角线允许偏差≤2mm,中心位置允许偏差≤1.5mm。料仓工程质量检查时,质量员提出吊耳与料仓壁板为异种钢焊接,违反“禁止不锈钢与碳素钢接触”的规定。项目部对料仓临时吊耳进行了标识和记录,根据材质和严重程度编制并提交了质量问题调查报告,及时返修后,质量验收合格。
（一）
甲公司为增值税一般纳税人，主要从事小汽车的制造和销售业务。2019年7月有关经营情况如下：
（1）销售1辆定制的自产小汽车，取得含增值税价款226000元，另收取手续费33900元。
（2）将10辆自产小汽车对外投资，小汽车生产成本9万元/辆，甲公司同类小汽车不含增值税最高销售价格17万元/辆、平均销售价格15万元/辆、最低销售价格12万元/辆。
（3）采取预收货款方式销售给4S店一批自产小汽车，6日签订合同，11日收到预收款，16日发出小汽车，21日开具发票。
（4）生产中轻型商用客车180辆，其中171辆用于销售、3辆用于广告、2辆用于本公司管理部门，4辆用于赞助。
要求：根据上述资料，回答下列小题。
计算甲公司当月以自产小汽车对外投资应缴纳消费税税额的下列算式中，正确的是（ ）。
A公司承包50MW风电场项目施工。项目内容有：23台风力发电机组安装、混凝 土基础施工、监控系统安装、防雷接地网安装、箱式变压器安装和电缆施工。A公司得 到业主同意后，将混凝土基础施工分包给B公司，并签订了基础施工分包合同。
A公司进场后，针对项目地处山区，运输道路、作业环境较为复杂的情况，编制了 施工组织设计。辨识了吊装过程的危险源，如起重机倾倒、机舱吊装就位脱钩、螺栓或 工具高空坠落等。编制了风力发电机组专项施工方案，方案中选用的履带起重机在回转 半径18m、吊装高度110m时，额定起重量为138t。吊钩重3.6t,叶轮吊装时吊索具重 3.4t,发电机吊装时吊索具重4.0t,并组织专家论证审议通过。风力发电机组各部件重 量及安装高度见表3。
A公司成立现场文明施工管理小组，作为开展文明施工和环境保护的组织保证。建 立并健全了各专业文明施工管理制度、岗位责任制等。
A公司对B公司提供了现场施工、测量等多方面的服务。对基础施工进行有效检 查和记录，从质量、环保、进度和工程资料等方面进行全过程管理，使基础环法兰水平 度偏差≤3mm,基础接地电阻≤4Ω,保证了基础施工的质量和进度。
基础验收合格后，A公司进行风力发电机组的安装。基础、塔筒、机舱、发电机、 轮毂之间采用高强度螺栓连接，使用电动力矩扳手紧固，安装后检查，塔筒法兰内侧间 隙<0.5mm,发电机绕组间及对地绝缘≥500MΩ,风力发电机组安装合格。
在风力发电机组安装时，A公司同步完成监控系统、防雷接地网、箱式变压器安装 和电缆施工。施工现场的各专业施工顺序、交接协调和技术协调满足施工需求。工程竣 工资料按单位工程、分部工程进行整理、汇总组卷，形成风电场项目竣工验收资料
[A] These tools can help you win every argument--not in the unhelpful sense of beating your opponents but in the better sense of learning about the issues that divide people, learning why they disagree with us and learning to talk and work together with them. If we readjust our view of arguments--from a verbal fight or tennis game to a reasoned exchange through which we all gain mutual respect and understanding--then we change the very nature of what it means to “win” an argument.
[B] Of course, many discussions are not so successful. Still, we need to be careful not to accuse opponents of bad arguments too quickly. We need to learn how to evaluate them properly. A large part of evaluation is calling out bad arguments, but we also need to admit good arguments by opponents and to apply the same critical standards to ourselves. Humility requires you to recognize weaknesses in your own arguments and sometimes also to accept reasons on the opposite side.
[C] None of these will be easy, but you can start even if others refuse to. Next time you state your position, formulate an argument for what you claim and honestly ask yourself whether your argument is any good. Next time you talk with someone who takes a stand, ask them to give you a reason for their view. Spell out their argument fully and charitably. Assess its strength impartially. Raise objections and listen carefully to their replies.
[D] Carnegie would be right if arguments were fights, which is how we often think of them. Like physical fights, verbal fights can leave both sides bloodied. Even when you win, you end up no better off. Your prospects would be almost as dismal if arguments were even just competitions--like, say, tennis games. Paris of opponents hit the ball back and forth until one winner emerges from all who entered. Everybody else loses. This kind of thinking is why so many people try to avoid arguments, especially about politics and religion.
[E] In his 1936 work How to Win Friends and Influence People, Dale Carnegie wrote: “There is only one way to get the best of an argument--and that is to avoid it.” This aversion to arguments is common, but it depends on a mistaken view of arguments that causes profound problems for our personal and social lives--and in many ways misses the point of arguing in the first place.
[F] These views of arguments also undermine reason. If you see a conversation as a fight or competition, you can win by cheating as long as you don’t get caught. You will be happy to convince people with bad arguments. You can call their views stupid, or joke about how ignorant they are. None of these tricks will help you understand them, their positions or the issues that divide you, but they can help you win--in one way.
[G] There is a better way to win arguments. Imagine that you favor increasing the minimum wage in our state, and I do not. If you yell, “Yes,” and I yell. “No,” neither of us learns anything. We neither understand nor respect each other, and we have no basis for compromise or cooperation. In contrast, suppose you give a reasonable argument: that full-time workers should not have to live in poverty. Then I counter with another reasonable argument: that a higher minimum wage will force businesses to employ fewer people for less time. Now we can understand each other’s positions and recognize our shared values, since we both care about needy workers.
【税务规划】小王的客户李小姐是一位网络主播。2021年9月至10月为甲公司进行市场推广，双方签署了一份劳务协议，协议规定按照完工进度分3次付款，9月分别支付5000元，5000元，10月支付8500元。李小姐11月为乙艺术公司提供咨询服务获得收入5000元。12月为丙单位提供3次主持服务，每次报酬700元。根据以上材料.回答下列问题。
【背景资料】
某大型水电站工地，施工单位在重力坝浇筑过程中，管理人员只在作业现场的危险区悬挂了警示牌，夜间施工时，不幸发生了高空坠落导致死亡3人的事故。当工程某隐蔽部位的一道工序施工结束，在未通知监理人员到场检验的情况下，为赶施工进度，项目经理就紧接着指挥完成下道工序的浇筑。工程建设期间，还时常发生当地群众到建设管理单位及施工工地聚集阻挠施工事件。
