郭某为甲证券公司甲市营业部总经理，负责营业部全面工作。孙某为甲证券公司甲市营业部客户经理，负责开发及维护客户。2022年6月，孙某向客户胡某介绍甲市营业部有保本理财产品，并承诺保本保收益，胡某在甲市营业部开具证券账户，并向账户内转款人民币1568余万元。郭某、孙某向胡某索要了账户交易密码。随后，在未通知胡某也未取得其同意的情况下，郭某、孙某自行使用胡某账户交易密码进行交易。2022年7月至2022年8月，郭某、孙某擅自运用胡某证券账户进行交易，造成胡某证券账户亏损人民币1080万元，为甲证券公司赚取交易手续费121万元。案发后，郭某、孙某返还胡某220万元。

根据资料 (4) 和 (5), 甲公司收回 A 产品的实际成本为 (   ) 万元。

某施工单位承建了一段山区高速公路，其中有一座21×40m先简支后连续T型预应力混凝土梁桥，北岸桥头距隧道出口30m，南岸桥头连接浅挖方路堑，挖方段长约2km。大桥采用双柱式圆形截面实心墩，墩身高度10～40m，大桥立面布置示意图如图3所示。
事件1：施工单位考虑到水源、电力状况、进出场道路和成品梁运输等情况，需在大桥附近设置T梁预制梁场，T梁预制梁场平面布置示意图如图4所示。
事件2：施工单位拟采用双导梁架桥机架设40mT梁。架设方法如下：
（1）将轨道上拼装的架桥机前端推移到后跨，固定好架桥机；
（2）将预制梁由运梁车运至架桥机安装跨，两端同时起吊，横移桁车置于梁跨正中并固定；
（3）将梁纵移到后跨，固定纵移桁车，用横移桁车将梁横移到设计位置，下落就位；
（4）待一跨梁全部架设完，前移架桥机，重复上述程序进行下一跨梁的安装。
事件3：为保证架设安全，施工单位对施工现场进行了重大安全风险辨识和评估，制定了双导梁架桥机架设T梁的安全专项施工方案，报监理工程师审核，并组织专家对专项方案进行论证。在施工前进行技术和安全交底，最后安排人员进行了T梁架设。

【背景资料】

某山区5×40m分离式双向四车道公路简支T梁桥，该桥梁整体处于3. 0%的纵曲线上，单横坡为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。

施工过程中发生了如下事件：

事件一：施工单位编制了T梁运输与安装的施工方案。

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. 03δcon（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。

How seriously should parents take kid’s opinions when searching for a home?

In choosing a new home, Camille McClain’s kids have a single demand: a backyard.

McClain’s little ones aren’t the only kids who have an opinion when it comes to housing, and in many cases youngsters’ views weigh heavily on parents’ real estate decisions, according to a 2018 Harris Poll survey of more than 2,000 U.S. adults.

While more families buck an older-generation proclivity to leave kids in the dark about real estate decisions, realty agents and psychologists have mixed views about the financial, personal and long-term effects kids’ opinions may have.

“The idea of involving children in a big decision is a great idea because it can help them feel a sense of control and ownership in what can be an overwhelming process,” said Ryan Hooper, a clinical psychologist in Chicago.

“Children may face serious difficulties in coping with significant moves, especially if it removes them from their current school or support system,” he said.

Greg Jaroszewski, a real estate brokers with Gagliardo Realty Associates, said he’s not convinced that kids should be involved in selecting a home--but their opinions should be considered in regards to proximity to friends and social activities, if possible.

“Younger children should feel like they’re choosing their home--without actually getting a choice in the matter,” said Adam Bailey, a real estate attorney based in New York.

“Asking them questions about what they like about the backyard of a potential home will make them feel like they’re being included in the decision-making process,” Bailey said.

“Many of the aspects of homebuying aren’t a consideration for children,” said Tracey Hampson, a real estate agent based in Santa Clarita, Calif. And placing too much emphasis on their opinions can ruin a fantastic home purchase.

“Speaking with your children before you make a real estate decision is wise,but I wouldn’t base the purchasing decision solely on their opinions.” Hampson said.

“The other issue is that many children--especially older ones--may base their real estate knowledge on HGTV shows,” said Aaron Norris of The Norris Group in Riverside, Calif.

“They love Chip and Joanna Gaines just as much as the rest of us,” he said.“HGTV has seriously changed how people view real estate. It’s not shelter, it’s a lifestyle. With that mindset change come some serious money consequences. ”

“Kids tend to get stuck in the features and the immediate benefits to them personally,” Norris said.

“Parents need to remind their children that their needs and desires may change over time,” said Julie Gurner, a real estate analyst with FitSmallBusiness. com.

“Their opinions can change tomorrow.” Gurner said.“Harsh as it may be to say, that decision should likely not be made contingent on a child’s opinions, but rather made for them with great consideration into what home can meet their needs best--and give them an opportunity to customize it a bit and make it their own.”

This advice is more relevant now than ever before, even as more parents want to embrace the ideas of their children, despite the current housing crunch.

甲出票给乙，银行对该票据进行了承兑，张三和李四在票据上记载了 “保证” 字样，并签章注明各承担 50% 的保证责任，但是未记载被保证人名称，下列说法正确的是 (    )。

某公司承接了一项市政排水管道工程，管道为DN1200mm的混凝土管，合同价位1000万元，采用明挖开槽施工。

项目部进场后立即编制施工组织设计，拟将表层杂填土放坡挖除后再打设钢板桩。设置两道水平钢支撑及型钢围檩，沟槽支护如下图所示。沟槽拟采用机械开挖至设计标高，清槽后浇筑混凝土基础；混凝土直接从商品混凝土输送车上卸料到坑底。

在施工至下管工序时，发生了如下事件：吊车支腿距沟槽边缘较近致使沟槽局部变形过大，导致吊车倾覆；正在吊装的混凝土管道掉入沟槽，导致一名施工人员重伤。施工负责人立即将伤员送到医院救治，同时将吊车拖离现场，用了两天时间对沟槽进行清理加固。在这些工作完成后，项目部把事故和处理情况汇报至上级主管部门。

持票人申请办理商业汇票贴现 ， 汇票必须未到期。 （ ）

C矿业公司将井下的辅助运输和材料回收工作承包给了D公司。2016年1月19日10时，外包队伍8人在班长周某的带领下，乘坐两辆矿车由东斜井入井，主要任务是将井下三轮运输车辆装运至材料车，并提升出井。
按照该矿通常做法，采用两个矿车托架分前后将三轮运输车辆装上，采用铁丝分别将车辆前轮和后轮绑扎，提升时为避免车辆失稳，周某特安排两人乘提升车辆出井。车辆提升大约300m后，由于钢丝绳提升重量过轻引起滚筒出现松绳现象，车辆上的王某发现该种情况后指挥提升机操作作业人员继续提升，从而钢丝绳回弹后将三轮车辆与托架绑扎钢丝崩断，车上两人发现情况不妙，直接从车上跳下，但由于跑车速度较快，致使井底装车人员躲避不及而被撞死。事故造成4人死亡，3人受伤。
 事故调查发现，该东斜井虽然设置了一坡三挡等安全设施，但斜井中未设置安全设施，导致跑车后车辆速度越来越快。
 根据以上场景，回答下列问题（共22分）：

心理研究表明，智力与道德判断、道德行为是有关的，尤其是在童年和少年时期，聪明儿童的行为的道德判断得分比智力中等儿童高。()

企业取得长期借款用于购建固定资产的，在固定资产达到预定可使用状态后发生的利息支出，应当资本化计入在建工程成本。（）