甲公司向乙银行贷款 100 万元,由 A 公司和 B 公司作为共同保证人,并以甲公司的厂房作抵押担保。其后,甲公司因严重资不抵债而向法院申请破产。法院裁定受理破产申请,并指定了破产管理人。下列哪些选项是正确的?( )
证券金融公司履行《转融通业务监督管理试行办法》规定的职责,为证券公司融资融券业务提供资金和证券的转融通服务等,其不以盈利为目的,但是因为开展转融通业务,有稳定的营业收入和利润。某证券公可于202×年5月4日按照规定取得融资融券和转融通业务资格,与证券金融公司于6月1日签订转融通业务合同。6月20日证券金融公司决定向该证券公司交付首笔转融通资金,并于6月25日实际交付完成该笔资金。证券金融公司按照规定向该证券公司收取一定的保证金,保证金由货币资金和证券冲抵。不考虑其他相关影响因素,请根据上述信息回答下列问题。
甲公司向乙银行贷款 100 万元,由 A 公司和 B 公司作为共同保证人,并以甲公司的厂房作抵押担保。其后,甲公司因严重资不抵债而向法院申请破产。法院裁定受理破产申请,并指定了破产管理人。下列哪些选项是正确的?( )
管理人可以优先清偿乙银行的债务
如 A 公司已代甲公司偿还了乙银行贷款,那么其可以向管理人申报 100 万元债权
如乙银行不申报债权,那么 A 公司或 B 公司均可向管理人申报 100 万元债权
如乙银行已申报债权并获 40 万元分配,那么剩余 60 万元债权因破产程序终结而消灭
三、【背景资料】某单位施工一胶带大巷,巷道净断面22m2,长度2500m,采用锚喷支护。地质资料显示胶带大巷在840m—860m左右将穿过一断层,断层可能导水。设计单位要求巷道穿越断层段增加U29钢支架加强支护,钢支架间距0.5m。
在巷道施工到835m时,施工单位发现巷道围岩较稳定;施工到840m时,发现巷道围岩逐渐破碎,岩帮有少量出水。施工技术负责人要求立即进行短掘短喷(支护),并按设计要求增加U29钢支架支护。
在采用U29钢支架支护时,为确保支架稳定,施工人员在柱腿底部用浮矸填平,并用拉杆将相邻钢支架连接牢固;同时,施工人员按现场质检人员的要求,将支架顶部和帮部用背板背实。施工过程中,巷道出水情况一直比较稳定。
巷道施工穿越断层后约一个月,当班班长发现833m—843m段巷道顶部喷射混凝土局部离层、开裂严重,于是立即安排一名工人留下进行处理,其余人员撤离该巷道,安排到其他巷道工作面施工。在处理过程中。发生冒顶事故,造成该工人死亡的安全事故。
【背景资料】
某高速公路膨胀土路堑段,长480m,挖深8~9m,右侧为顺层边坡,岩土层倾角为12°~15°,结构面内摩擦角为5°,黏聚力为12kPa。
施工中发生如下事件:
事件一:边坡加固防护方案如图1所示。浆砌片石挡土墙的施工工序包括:①测量放样;②墙身施工;③基础施工;④基坑开挖;⑤其他附属工程施工。挡土墙施工中,基坑开挖分段跳槽进行,基础应在基础砂浆强度达到设计强度的80%后及时分层回填夯实。砌石墙身应分层错缝砌筑,咬缝应不小于砌块长度的1/4,且不得出现贯通缝。

事件二:(1)当年6月,在雨水作用下该边坡发生了部分滑坍,施工单位认为是原设计不合理所致,因此提出了下图所示柔性支护结构方案,并按相关程序报批变更设计,该变更为一般工程变更。
(2)回填的灰黑色压实膨胀泥岩的厚度为1m,压实度要求不小于85%。
(3)采用植物防护时,可以采用阔叶树种。

【背景资料】
某施工单位承担了华东地区一机场水泥混凝土道面面层的施工任务。该单位在施工组织设计中反映的项目内容如下:机具、人员到位;支模;机具、人员配置;混合料摊铺;原材料检验;配合比设计;混合料拌和;原材料进场;模板制作;混合料运输;清扫道面;切缝;养护;拆模;混合料振捣;表面拉毛;清缝、灌浆;涂刷标志线;扩缝;表面做面;混合料整平、提浆和找平。施工流程图如图3所示。
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。( )
“Universal history, the history of what man has accomplished in this world, is at bottom the History of the Great Men who have worked here,” wrote the Victorian sage Thomas Carlyle Well, not any more it is not.
Suddenly, Britain looks to have fallen out with its favourite historical form. This could be no more than a passing literary craze, but it also points to a broader truth about how we now approach the past: less concerned with learning from our forefathers and more interested in feeling their pain. Today, we want empathy, not inspiration.
From the earliest days of the Renaissance, the writing of history meant recounting the exemplary lives of great men. In 1337, Petrarch began work on his rambling writing De Viris Illustribus--On Famous Men, highlighting the virtus(or virtue) of classical heroes. Petrarch celebrated their greatness in conquering fortune and rising to the top. This was the biographical tradition which Niccolo Machiavelli turned on its head. In The Prince, he championed cunning, ruthlessness, and boldness, rather than virtue, mercy and justice, as the skills of successful leaders.
Over time, the attributes of greatness shifted. The Romantics commemorated the leading painters and authors of their day, stressing the uniqueness of the artists personal experience rather than public glory. By contrast, the Victorian author Samuel Smiles wrote Self-Help as a catalogue of the worthy lives of engineers, industrialists and explorers. The valuable examples which they furnish of the power of self-help, of patient purpose, resolute working, and steadfast integrity, issuing in the formation of truly noble and manly character, exhibit, wrote Smiles, what it is in the power of each to accomplish for himself. His biographies of James Watt, Richard Arkwright and Josiah Wedgwood were held up as beacons to guide the working man through his difficult life.
This was all a bit bourgeois for Thomas Carlyle, who focused his biographies on the truly heroic lives of Martin Luther, Oliver Cromwell and Napoleon Bonaparte. These epochal figures represented lives hard to imitate, but to be acknowledged as possessing higher authority than mere mortals.
Not everyone was convinced by such bombast. “The history of all hitherto existing society is the history of class struggles,” wrote Marx and Engels in The Communist Manifesto. For them, history did nothing, it possessed no immense wealth nor waged battles: "It is man, real living man who does all that. And history should be the story of the masses and their record of struggle. As such, it needed to appreciate the economic realities, the social contexts and power relation in which each epoch stood. For: Men make their own history, but they do not make it just as they please; they do not make it under circumstances chosen by themselves, but under circumstances directly found, given and transmitted from the past.
This was the tradition which revolutionized our appreciation of the past. In place of Thomas Carlyle, Britain nurtured Christopher Hill, EP Thompson and Eric Hobsbawm. History from below stood alongside biographies of great men. Whole new realms of understanding from gender to race to cultural studies--were opened up as scholars unpicked the multiplicity of lost societies And it transformed public history too: downstairs became just as fascinating as upstairs
| [A]emphasized the virtue of classical heroes |
41.Petrarch | [B]highlighted the public glory of the leading artists. |
42.Niccol o Machiavell | [C]focused on epochal figures whose lives were hard to imitate |
43.Samuel Smiles | [D]opened up new realms of understanding the great men in history. |
44.Thomas Carlyle | [E]held that history should be the story of the masses and their record of struggle |
45. Marx and Engels | [F]dismissed virtue as unnecessary for successful leaders |
| [G]depicted the worthy lives of engineers, industrialists and explorers |
如果票据上有伪造、变造的签章,那么 ( )。
该票据无效
票据上的其他真实签章有效力
变造之前签章的人,对原记载事项负责
不能辨别是在变造之前的签章或者在变造之后的签章的,视同在变造之前的签章
(五)背景资料
某高瓦斯煤矿由于生产需要进行改扩建,需要增加一主井井筒及井下巷道,委托一招标公司在全国指定的刊物上发表招标公告,有8 家单位购买标书,期间发生如下事件:
事件一: 7月7日-9日进行标书销售,投标截止日期为8月20日。由于有3家意向单位提出需要到现场进行踏勘。建设单位于7月20日组织3家意向单位到现场进行踏勘。
事件二:8月20日如期开标,评标委员会发现以下问题:A、B两家施工单位的投标保证金出自同一账户;C、D单位项目技术负责人为同一人;E单位的报价远远低于其他单位报价。
经评标委员会讨论评定,施工单位F综合得分最高,评标委员会将施工单位F确定第一中标人。建设单位与施工单位F签订了施工合同并备案。
该项目在施工过程中,由于设计变更,井筒深度增加了100m,建设单位同意按类似支护厚度的井筒单价计算增加100m井筒费用。
施工单位进场后加强施工组织工作,同时加强工程项目风险控制。在施工井下巷道过程中,加强瓦斯治理工作,特别针对瓦斯积聚采取全面治理措施,避免了瓦斯爆炸事故发生。
井下巷道为锚喷支护,设计锚杆间排距1m,每断面布置锚杆9根,采用树脂药卷锚固,每根锚杆用1支药卷。设计锚杆抗拔力为100kN,喷射混凝土厚度100mm。施工中,建设单位进行了中间验收,检查了200m巷道。
甲公司2020年度进行了如下投资:
(1)甲公司和A公司为同一母公司最终控制下的两家公司。2020年1月 1日,甲公司向其母公司支付现金500万元,取得母公司拥有A公司100%的股权,于当日起能够对A公司实施控制。合并日A公司的净资产账面价值450万元。合并后A公司仍维持其独立法人地位继续经营。在甲、A公司合并前采用的会计政策相同.
(2)2月10日,委托证券公司从二级市场购入B公司股票400万股,支付价款1224万元(含己宣告但尚未发放的现金股利24万元),另支付相关交易费用8万元。甲公司取得B公司股票后,将其作为交易性金融资产核算。2月18日,收到价款中 包含的现金股利24万元。
(3)7月1日,购入C公司股票580万股,支付价款4600万元,每股价格中包含己宣告但尚未发放的现金股利0.25元。占C 公司有表决权股份的25%,对C公司的财务和经营决策具有重大影响,甲公司将其作为长期股权投资核算。同日C公 司净资产的账面价值(与其公允价值不存在差异)为18000万元。2020年7月1日至12月31日,C公司实现净利润600万元,发放现金股利400万元。
(4)12月31日,甲公司将持有的C公司股票出售,取得价款5000万元。
要求:根据上述资料,不考虑其他相关因素,分析回答下列小题。(答案中的金额单位用万元表示)
(3)根据资料(3),针对C公司长期股权投资说法正确的是( )。