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简述无形资产入账价值的确定。
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What’s Mr. Wang doing
Mr. Green was driving with boxes of ice cream back to the storehouse when he (41) himself in a traffic jam(交能堵塞). Feeling hot (42) the sun, he took an ice-cream and ate it. Four (43) children in the car behind watched him eat it. He was (44) for them and gave them some ice cream, too. In minutes, he was surrounded by children. By the time traffic began to move ,he had gone through four cardboard boxes. (45) of explaining the situation to his boss,he decided to buy the ice-cream himself. When he (46) to the storehouse,however,he was (47) to the manager’s office and asked (48) he had given away the company stock. He thought that he would be punished. Instead,his boss smiled in a (49) way and said that it was the best public (50) the company had had in years,people had been phoning in to thank the company.
某市一商厦2009年12月发生如下业务： (1)进口高尔夫球具，该批货物货值折合人民币100000元，包装费2000元，支付自己采购代理人费用3000元，海运费及保险费6000元，入境后内陆运保费1000元； (2)进口卷烟10标准箱，货值折合人民币70000元，运输及保险费3000元，支付采购中介费2000元： (3)与A服装厂签订销售服装协议，规定一次收取进场费30000元，在一年内商厦为A服装厂销售产品。当月零售A服装31590元，向A提供代销清单，得到增值税发票，价款20000元，增值税3400元： (4)与B油烟机厂签订销售协议，规定按零售额28%收取上架费，当月零售油烟机29250元，给B油烟机厂提供代销清单后，取得油烟机厂增值税发票，价款25000元，税款4250元，刚时收取8190元上架费； (5)批发部分进口高尔夫球具，取得不含税销僻额200000元；销售其他货物，取得零售额456300元： (6)境内采购货物，取得增值税发票，价款80000元，税款13600元； (7)为百姓修理手表，收取维修费4446元。 要求按顺序计算：(高尔夫球具关税率12.5%，消费税率10%，卷烟关税率25%) 当月该公司进口环节缴纳的增值税（）元。
王、刘、邓三个同学参加了今年的高考，考完后在一起议论：王说：“我肯定考上重点大学”。刘说：“重点大学我是考不上了”。邓说：“要是不论重点非重点，我考上是没有问题”。发榜结果表明，三人中考上重点大学、一般大学和没有考上的各一人，并且他们三人的预言只有一个是对的，另外两个人的预言都同事实恰好相反。可推出：
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