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因M产品在使用过程中产生严重的环境污染，甲公司自2014年12月31日起停止生产该产品，当日M产品库存为零。生产M产品的机器设备为甲公司于2012年1月1日以经营租赁方式租入，租期5年，甲公司与租赁公司签订不可撤销的租赁合同，年租金为120万元。 假定合同规定，如果甲公司提前退租，仍需要支付剩余两年的租金。该事项对甲公司2014年度利润总额的影响为______。
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长期职工薪酬折现时所采用的折现率包括______。
20×2年12月1日，甲公司与乙公司签订一项不可撤销的产品销售合同，合同规定：甲公司于3个月后提交给乙公司一批产品，合同价格(不含增值税额)为500万元，如甲公司违约，将支付违约金100万元。至20×2年年末，甲公司为生产该产品已发生成本20万元，因原材料价格上涨。甲公司预计生产该产品的总成本为580万元。不考虑其他因素，20×2年12月31日，甲公司因该合同确认的预计负债为______。
下列说法中，正确的有______。
In the 1960s, Peru"s sugar industry was among the most efficient in the world. It was all downhill thereafter. A military government expropriated the sugar estates on the country" s north coast, turning them into government-owned co-operatives. Having peaked at 1m tonnes in 1975, output fell to 400,000 tonnes by the early 1990s. But since then the sugar industry has passed into private hands again. Over the past decade production has returned to its historic peak—and is now set to boom. The change has been gradual. The government has sold its stake in the industry in tranches. But now investors are piling in. As in other parts of South and Central America they are attracted by higher prices for sugar because of its use for ethanol. Industry sources predict that land under sugar will expand by 10,000 hectares (25,000 acres) a year, more than doubling output over the next decade. That would turn Peru into an exporter—though not on the scale of Brazil or Colombia. Last year, local investors secured a controlling stake in Casa Grande, the largest sugar plantation. Bioterra, a Spanish company, plans a $ 90m ethanol plant nearby. Maple, a Texas company, has bought 10,600 hectares of land in the northern department of Piura. Its plans call for an investment of $120m and ethanol production of 120m litres a year. Brazilian and Ecuadorean investors are also active. Part of the attraction is that Peru has signed a free-trade agreement with the United States. Provided that it can satisfy the concerns of the new Democratic-controlled Congress in Washington D. C., about the enforcement of labour rights, this agreement should be approved later this year. It would render permanent existing trade preferences under which ethanol from Peru can enter the United States dutyfree. By contrast, ethanol exported from Brazil, the world"s biggest producer, must pay a tariff of 54 cents a gallon. Two harsh realities might sour these sweet dreams. Colombia, Central America and the Dominican Republic all enjoy similar preferences and have similar plans. Colombia already produces 360m litres a year of ethanol, much of it for export. The second question is whether sugar—a thirsty crop—is the best use of Peru"s desert coastal strip, with its precarious water supply. One of the country"s achievements of the past decade has been the private sector"s development of new export crops. It would be ironic if these businesses were threatened by sugar"s privatisation. Base on the second paragraph, we can learn that______.
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