【背景资料】梁玉市政建设公司承建福建南平西城大桥新建工程，该桥跨越西溪河流，为3跨一联（30m+60m+30m）连续混凝土箱梁桥，水中设置Y形桥墩，由直墩和两个斜腿组成，两个斜腿夹角45º，斜腿轴线长15m，混凝土强度等级C50。Y形墩柱上方设高5.5m的箱梁，顶宽11.5m，腹板厚度0.8m，顶板厚度0.6m，纵横双向预应力结构。
常水位高程4.000m，最高水位（含浪高）5.000m。钢筋混凝土承台平面尺寸4m×8m，高度2m。承台下设6根直径1.5m的灌注桩。泥面下地质自上而下分为：
①厚3m的淤泥质粉质黏土，
②厚5m的砂质黏土，
③厚8m的黏土，
④厚5m的强风化岩。
实测河流最大流速1.5m/S。
开工前施工单位编制了施工组织设计，涉及具体施工方案如下：
1）采取水上搭设钢制作业平台施工灌注桩，正循环钻孔作业的方式，项目部计算了水上作业平台的高程。钢制平台基础为钢管桩，设纵横向贝雷梁拼装成承重骨架，铺装10mm的钢板作为施工平台。
2）承台采取水上现浇混凝土施工工艺，围堰方式初步拟定钢套箱、双壁钢围堰、钢筋混凝土板桩围堰等方案。
3）Y形墩柱浇筑采取分块、分层、分次浇筑的方案，分块如图所示。分块之间设置浇筑分界面。
桥墩C块位于直腿和斜腿分叉处，采用拼装式模板搭设。浇筑混凝土掺入了速凝剂，并采取了先浇筑左侧斜腿到顶再浇筑右侧斜腿到顶的浇筑方式。监理工程师发现后及时制止了施工单位的错误做法。

桥梁上部结构采取悬臂浇筑的施工方案，0号块采用支架浇筑的方案。

甲在国家机关任职，乙有求于他的职务行为，给甲送上5万元的好处费。甲答应给乙办事，但因故未办成。乙见事未办成，要求甲退回好处费。甲拒不退还，并威胁乙如果再来要钱就告乙行贿。对甲的行为应如何定罪？(   )

甲证券公司经中国证监会核准，从事财务顾问业务。2022年7月，甲证券公司拟推荐部分员工担任本公司财务顾问主办人。

【背景资料】 某施工单位承接了某城市预应力混凝土连续箱梁跨河大桥，宽度方向为单箱，横断面图显示箱梁下设 2 个支座，桥跨布置为 4 联，每联 3 跨，大桥纵断面示意图见下图。基础为钻孔灌注桩， 桩长 48~64m； 桥墩采用双柱墩，墩身高度 25~30m，桥台为桩柱式桥台，施工设计图中标明箱梁施工采用满堂支架现浇 方案。桥位处平均水深 5m，该河段不通航，河床地质为粉质砂土。

根据地质条件，施工单位采用正循环回转钻孔法施工灌注桩。在施工方案中对正循环回转钻孔施工方 法描述如下：利用钻具旋转切削土体钻进，泥浆输入钻孔内，从钻头的钻杆下口吸进，泥浆挟带钻渣通过 钻杆中心上升，从钻杆顶部连接管道排出至沉淀池内，钻渣在此沉淀而泥浆回流入泥浆池循环使用。施工单位设置的钻孔灌注桩质量控制点有：①桩位坐标；②垂直度；③孔径；④A；⑤钢筋笼接头质 量；⑥B。 施工过程中发生如下事件：桩孔检验合格，安置导管完毕后，吊装钢筋笼。导管采用直径 30cm，节 长 3m 的钢管，在灌注过程中导管接口渗漏致使泥浆进入导管内。 根据现场实际情况，施工单位建议采用预应力混凝土箱梁预制安装方案。通过监理单位向建设单位提 出变更设计申请，经建设单位和设计单位同意后，进行预应力混凝土箱梁施工。

在规章的实施方面，国民待遇的范围不仅包括产品的运输、销售，还包括（   ）。

Write an essay of 160-200 words based on the pictures below. In your essay, you should

1) Describe the picture briefly,

2) Interpret the implied meaning, and

3) Give your comments.

Write your answer on the ANSWER SHEET. (20 points)

根据资料（1）和（2），2023年6月30日摊销合同取得成本为（    ）万元。

【背景资料】
某公路工程施工总承包二级企业承包了单跨度为120m的桥梁工程项目，桥梁上部结构施工中出现垮塌事故。监理工程师立即报告建设单位，施工单位着手事故处理。为加强公路工程建设管理，规范公路工程设计变更行为，保证公路工程质量，保护人民生命及财产安全，《公路工程设计变更管理办法》要求各级交通主管部门应当加强对公路工程设计变更活动的监督管理，明确了不同类型公路工程设计变更的具体要求。

【背景资料】某施工单位承担一煤矿的立井井筒施工，该井筒净直径5.5m，井深386m，井筒检查孔所提供的地质和水文资料比较简单，预测井筒最大涌水量不大于5m³/h。
该施工单位根据井筒的特点进行施工组织设计，采用立井机械化作业线配套施工方案，主提为JKZ2.8/15.5型提升机配4m³吊桶，副提为JK2.5/20型提升机配3m³吊桶，井架为V型凿井井架，采用FJD-9型伞钻打眼，2台HZ-4型中心回转抓岩机出矸，段高3.6m金属伸缩式模板砌壁。
在井筒施工至井深293m时，井壁总漏水量为1.2m³/h，工作面继续下一循环作业，爆破通风后下井检查发现工作面出水，实测涌水量为15m³/h。施工单位及时报告监理和业主，并提出采用工作面打止浆垫进行注浆的施工方案。业主认为涌水量不大，坚持要求强行通过。于是，施工单位采用导管把明显出水点的涌水导出，然后进行混凝土的浇筑；同时，为避免水泥浆流失，减少了对混凝土的振捣。最终，施工单位所施工的296～315m井段共计6模井壁较正常作业时间多增加工期13d，各种人工及机械费用额外增加 86.5万元，且井壁局部出现蜂窝麻面现象。
井筒掘砌至马头门附近时，井底信号工因病请假，班长临时指定一名工人担任信号工。在一次吊桶下放通过吊盘时，信号工未及时发送停止信号，吊桶未减速直接下放冲撞抓斗，使抓斗坠落造成井底作业人员1人死亡、1人重伤的安全事故。

甲公司为增值税一般纳税人，2020 年发生的有关交易性金融资产业务如下:

(1) 11月1日，甲公司从证券交易所购入A公司发行的公司股票，支付价款16 000 000元(其中包含已宣告但尚未发放的现金股利600 000元)，另支付相关交易费用25 000元，取得的增值税专用发票上注明的增值税税额为1 500元。甲公司将其划分为交易性金融资产进行管理和核算。

(2)11月20日，甲公司收到购买价款中包含的已宣告但尚未发放的现金股利600 000元，并存入投资专户。

(3)11月30日，甲公司持有A公司股票的公允价值为17 100 000元。

(4)12月5日，全部出售A公司股票，售价为18 500 000元，转让该金融商品的增值税税率6%，款项已收到。

要求:根据上述资料，假定甲公司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。(计算结果保留两位小数)

4.根据资料(1)至(4)，甲公司因该金融资产业务计入投资收益的累计金额是  (   )元。

On the north bank of the Ohio River sits Evansville, Ind., home of David Williams, 52, and of a riverboat casino where gambling games are played. During several years of gambling in that casino, Williams, a state auditor earning $35,000 a year, lost approximately $175,0He had never gambled before the casino sent him a coupon for $20 worth of gambling.

He visited the casino, lost the $20 and left. On his second visit he lost $8The casino issued to him, as a good customer, a Fun Card, which when used in the casino earns points for meals and drinks, and enables the casino to track the user's gambling activities. For Williams, these activities become what he calls electronic heroin.

(41)______________. In 1997 he lost $21,000 to one slot machine in two days. In March 1997 he lost $72,1He sometimes played two slot machines at a time, all night, until the boat locked at 5 a.m., then went back aboard when the casino opened at 9 a.m. Now he is suing the casino, charging that it should have refused his patronage because it knew he was addicted. It did know he had a problem.

In March 1998, a friend of Williams’ s got him involuntarily confined to a treatment center for addictions, and wrote to inform the casino of Williams’ s gamblers. The casino included a photo of Williams among those of banned gamblers, and wrote to him a” cease admissions” letter noting the medical/psychological nature of problem gambling behaviors, the letter said that before being readmitted to the patronizing the casino would pose no threat to his safety have to his safety or well-being.

(42) ______________.

The Wall Street Journal reports that the casino has 20 signs warning: “Enjoy the fun ... and always bet with your head, not over it”. Every entrance ticket lists a toll-free number for counseling from the Indiana Department of Mental Health. Nevertheless, Williams’ s suit charges that the casino, knowing he was “helplessly addicted to gambling”, intentionally worked to ”love” him to “engage in conduct against his will” well.

(43) ______________.

The fourth edition of the Diagnostic and Statistical Manual of Mental Disorders says “pathological gambling” involves persistent, recurring and uncontrollable pursuit less of money than of taking risks in quest of a windfall,

(44) ______________.Pushed by science, or what claims to be science, society is reclassifying what once were considered character flaws or moral failings as personality disorders akin to physical disabilities.

(45) ______________.

Forty-four states have lotteries, 29 have casinos, and most of these states are to varying degrees dependent on --you might say --addicted to--revenues from wagering. And since the first Internet gambling site was created in 1995, competition for gamblers' dollars has become intense. The Oct. 28 issue of NEWSWEEK reported that 2 million gamblers patronize 1,800 virtual casinos every week. With $3.5 billion being lost on Internet wagers this year, gambling has passed pornography as the Web's most profitable business.

[A]Although no such evidence was presented, the casino's marketing department continued to pepper him with mailings. And he entered the casino and used his Fun Card without being detected.

[B]It is unclear what luring was required, given his compulsive behavior. And in what sense was his will operative?

[C]By the time he had lost $5,000 he said to himself that if he could get back to even, he would quit. One night he won $5,500, but he did not quit.

[D]Gambling has been a common feature of American life forever, but for a long time it was broadly considered a sin, or a social disease. Now it is a social policy: the most important and aggressive promoter of gambling in America is government.

[E]David Williams’ s suit should trouble this gambling nation. But don’t bet on it.

[F]It is worrisome that society is medicalizing more and more behavioral problems, often defining as addictions what earlier, sterner generations explained as weakness of will.

[G]The anonymous, lonely, undistracted nature of online gambling is especially conductive to compulsive behavior. But even if the government knew how to move against Internet gambling, what would be its grounds for doing so?