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（三）20×7年1月1日，甲公司与乙公司签订一项建造合同。合同约定：甲公司为乙公司建设一条高速公路，合同总价款80000万元；工期为2年。与上述建造合同相关的资料如下：（1）20×7年1月10日开工建设，预计总成本68 000万元。至20×7年12月31日，工程实际发生成本45 000万元，由于材料价格上涨等因素预计还将发生工程成本45 000万元；工程结算合同价款40 000万元，实际收到价款36 000万元。（2）20×7年10月6日，经商议，乙公司书面同意追加合同价款2 000万元。（3）20×8年9月6日，工程完工并交付乙公司使用。至工程完工时，累计实际发生成本89 000万元；累计工程结算合同价款82 000万元，累计实际收到价款80 000万元。（4）20×8年11月12日，收到乙公司支付的合同奖励款400万元。同日，出售剩余物资产生收益250万元。假定建造合同的结果能够可靠估计，甲公司按累计实际发生的合同成本占合同预计总成本的比例确定其完工进度。要求：根据上述资料，不考虑其他因素，回答下列第7题至第8题。 下列各项关于甲公司上述建造合同会计处理的表述中，正确的有（ ）。
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（七）20×7年2月5日，甲公司资产管理部门建议管理层将一闲置办公楼用于出租。20×7年2月10日，董事会批准关于出租办公楼的方案并明确出租办公楼和意图在短期内不会发生变化。当日，办公楼的成本为3200万元，已计提折旧为2100万元，未计提减值准备，公允价值为2400万元，甲公司采用公允价值模式对投资性房地产进行后续计量。20×7年2月20日，甲公司承租方签订办公楼租赁合同，租赁期为自20×7年3月1日起2年，年租金为360万元。办公楼20×7年12月31日的公允价值为2600万元，20×8年12月31日的公允价值为2640万元。20×9年3月1日，甲公司收回租赁期届满的办公楼并对外出售，取得价款2800万元。要求：根据上述资料，不考虑其他因素，回答下列第13题至14题。13．甲公司将自用房地产转换为投资性房地产的时点是（）。
B Today there are policemen everywhere，but in l700，London had no policemen at all．A few old men used to protect the city streets at night and they were not paid． About 300 years a90，London was starting to get bigger and more and more people began to live there．The city was very dirty and many people were poor．There were so many thieves who stole money in the streets that people stayed in their homes as much as possible． In l750，Henry Fielding started to pay a group of people to stop thieves．They were like police men and were called“Bow Street Runners”because they worked near Bow Street． Fifty years later，there were l20“Bow Street Runners”，but London had become very big and needed more policemen．So in l 829，the first Metropolitan(or London)Police Force was started with 3,000 0fficers．Most of the men worked on foot，but a few rode horses．Until l920 all the police in London were men． Today，London police are quite well paid and for the few police officers who still tide horses，the pay is even better than for the others． About 300 years a90，many people （） ．
E Around the world more and more people are taking part in dangerous sports and activities．Ofcourse．there have always been people who have looked for adventures——those who have climbed the highest mountains，traveled into unknown parts of the world or sailed in small boats across the greatest oceans．Now，however，there are people who look for an immediate excitement from a risky activity which may only last a few minutes or even seconds． 1 would consider bungee jumping to be a good example．of such an activity．You jump from a high place(perhaps a bridge or a hot—air balloon)200 metre8 above the ground with an elastic(有弹性的)rope tied to your ankles．You fall at up t0 150 kilometres an hour until the rope stops you from hitting the ground．It is said that about 2 million people around the world have now tried bun-gee jumpin9．Other activities which most people would say are as risky as bungee jumping include jumping from tall building and diving into the sea from the top of high cliff(悬崖)． Why do people take part in such activities as theseSome psychologists suggest that it is because life in modem societies has become safe and borin9．Not very long ago，diseases could not easily be cured，and life was a continuous battle for survival(生存)． Nowadays，according to many people，life offers little excitement．They live and work in comparatively safe conditions；they buy food in shops；and there are doctors and hospitals to look after them if they become ill．The answer for some of these people is to look for danger in activities such as bungee jumping． More and more people today （） ．
（四）甲公司20×8年度会计处理与税务处理存在差异的交易或事项如下：（1）持有的交易性金融资产公允价值上升60万元。根据税法规定，交易性金融资产持有期间公允价值的变动金额不计入当期应纳税所得额；（2）计提与担保事项相关的预计负债600万元。根据税法规定，与上述担保事项相关的支出不得税前扣除；（3）持有的可供出售金额资产公允价值上升200万元。根据税法规定，可供出售金融资产持有期间公允价值的变动金额不计入当期应纳税所得额；（4）计提固定资产减值准备140万元。根据税法规定，计提的资产减值准备在未发生实质性损失前不允许税前扣除。甲公司适用的所得税税率为25%。假定期初递延所得税资产和递延所得税负债的余额均为零，甲公司未来年度能够产生足够的应纳税所得额用以抵扣可抵扣暂时性差异。要求：根据上述资料，不考虑其他因素，回答下列第7题至第8题。7.下列各项关于甲公司上述交易或事项形成暂时性差异的表述中，正确的是（ ）。
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