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甲企业自行研发一项专有技术，该项技术完成后用于企业管理，至2009年4月30日研究实际发生各项试验费用、材料费用等120万元，此时甲公司确定该项技术已经具有可行性并且能够为企业带来经济利益，2009年5月1日至10月5日甲公司又为开发该技术购买材料支付款项234万元，支付参与开发人员薪酬100万元，折旧费用66万元，2009年10月6日该项无形资产开发全部完成达到预定用途，对其采用直线法按5年摊销，预计无残值。 2010年年末经减值测试发现该资产减值75万元，假定减值后该无形资产的摊销方法、摊销年限及净残值均没有发生变化。2011年7月3日出售该无形资产时取得收入200万元，营业税税率为5%。 要求：根据上述资料，不考虑相关税费等其他因素的影响，回答下列问题。 该无形资产2009年12月31日的账面净值为( )。
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甲公司2011年发生如下业务： (1)因W公司无法支付甲公司货款8000万元，甲公司2011年6月10日与W公司达成债务重组协议。协议约定，双方同意W公司以其持有乙公司的60%股权按照公允价值作价7128万元，用以抵偿其欠付甲公司货款8000万元。甲公司对上述应收账款已计提坏账准备1000万元。 2011年6月20日，上述债务重组协议经甲公司、W公司董事会和乙公司股东会批准。2011年7月1日，办理完成了乙公司的股东变更登记手续。同日，乙公司的董事会进行了改选，改选后董事会由7名董事组成，其中甲公司委派4名董事。乙公司章程规定，其财务和经营决策需经董事会1/2以上成员通过才能实施。 2011年7月1日，乙公司可辨认净资产的账面价值为9000万元，除下列项目外，其他可辨认资产、负债的公允价值与其账面价值相同。 单位：万元 项目 账面价值 公允价值 无形资产 2000 3000 或有负债 120 上述无形资产的成本为6000万元，原预计使用15年，截止2011年7月1日已使用10年，预计尚可使用5年。乙公司对上述无形资产采用直线法摊销，预计净残值为零。上述或有负债为乙公司因丙公司产品质量诉讼案件而形成的。 (2)2011年12月31日，甲公司对乙公司的商誉进行减值测试。在进行商誉的减值测试时，甲公司将乙公司的所有资产认定为一个资产组，而且判断该资产组的所有可辨认资产不存在减值迹象。甲公司估计乙公司资产组的可收回金额为12000万元。 (3)乙公司2011年7月1日至12月31日期间实现净利润800万元。 (4)其他资料如下： ①甲公司与W公司不存在任何关联方关系。甲公司在债务重组取得乙公司60%股权前，未持有乙公司股权。乙公司未持有任何公司的股权。 ②至2011年12月31日上述或有负债已了结。 ③本题不考虑相关税费及其他因素。 要求：根据上述资料，不考虑其他因素，回答下列第5小题至第6小题。 关于上述交易或事项，下列说法中正确的有( )。
Communications technologies are far from equal when it comes to conveying the truth. The first study to compare honesty across a range of communications media has found that emails are automatically recorded — and can come back to haunt (困扰) you — appears to be the key to the finding. Jeff Hancock of Cornell University in Ithaca. New York, asked 30 students to keep a communications diary for a week. In it they noted the number of conversations or email exchanges they had lasting more than 10 minutes, and confessed to how many lies they told. Hancock then worked out the number of lies per conversation for each medium. He found that lies made up 14 per cent of emails, 21 per cent of instant messages, 27 per cent of face-to-face interactions and an astonishing 37 per cent of phone calls. His results, to be presented at the conference on human-computer interaction in Vienna, Austria, in April, have surprised psychologists. Some expected entailers to be the biggest liars, reasoning that because deception makes people uncomfortable, the detachment (非直接接触) of emailing would make it easier to lie. Others expected people to lie more in face-to-face exchanges because we are most practiced at that form of communication. But Hancock says it is also crucial whether a conversation is being recorded and could be reread, and whether it occurs in real time. People appear to be afraid to lie when they know the communication could later be used to hold them to account, he says. This is why fewer lies appear in email than on the phone. People are also more likely to lie in real time — in an instant message or phone call, say — than if they have time to think of a response, says Hancock. He found many lies are spontaneous(脱口而出的) responses to an unexpected demand, such as : "Do you like my dress" Hancock hopes his research will help companies work out the best ways for their employees to communicate. For instance, the phone might be the best medium for sales where employees are encouraged to stretch the truth. But given his results, work assessment, where honesty is a priority, might be best done using email. It can be inferred from the passage that_________.
Car Pollution Jump in the car, start your engine and you’’re off. But do you give any thought to what’’s coming out of the tailpipe as you go about your drive Carbon dioxide is the dominant greenhouse gas that causes global warming. The effects of global warming are uncertain, but they potentially include disruption of global weather patterns and ecosystems, flooding, severe storm, and droughts. Carbon monoxide, when inhaled, combines with haemoglobin in our blood, impairing the flow of oxygen to our brain and other parts of the body. Carbon monoxide is colorless, odorless, and poisonous even to healthy people (at high levels). It can seriously affect people with heart disease, and can affect the central nervous system. Motor vehicles are the main source of carbon monoxide pollution in many countries. Sulphur oxides contribute to respiratory illness, particularly in children and the elderly, and aggravate existing heart and lung diseases. It contributes to the formation of acid rain, which damages trees, crops, and buildings; and makes soils, lakes, and streams acidic. Nitrogen oxide is a noxious pollutant. It is a lung irritant and reacts with compounds in the air to cause acid rain and ozone (the main reason for smog). Nitrogen oxide is one of the main ingredients involved in the formation of ground-level ozone (which can trigger serious respiratory problems), and contributes to global warming. Particulate matter, consisting of tiny particles of smoke, soot and dust primarily from engines, car parts, tires, and diesel exhaust, are an established cause of lung problems, from shortness of breath to worsening of respiratory and cardiovascular disease, damage to lung tissues, and cancer. The EPA estimates that particulate pollution kills more than 60,000 people per year. In addition, particulates are associated with increased hospital ad missions and emergency room visits for people with heart and lung disease, as well as work and school absences. Particulates can travel deep into the lungs, or in smaller form, directly into the bloodstream. Hydrocarbons, in their many forms, are directly hazardous, contributing to what are collectively called "air toxics." These compounds directly irritate the lung and other tissues, can cause cancer, contribute to birth defects, and cause other illnesses. Lead damages organs, affects the brain, nerves, heart, and blood. Although overall blood lead levels have decreased since 1976, urban areas with high levels of traffic or industrial facilities that burn fuel may still have high lead levels in air. In 1999, ten areas of the country did not meet the national health-based air quality standards for lead. Hybrid cars use less gas, and therefore produce fewer emissions, than conventional cars. Take a look at the statistics below (based on a car travelling 14,000 miles per year). ●A conventional car produces 11,100 pounds of CO2 per year, compared with the 4,800 pounds of CO2 produced by a hybrid car. ●A conventional car produces 330 pounds of carbon monoxide per year, compared with the 230 pounds produced by a hybrid car. ●A conventional car produces 49 pounds of nitrogen oxide per year, compared with the 17 pounds produced by a hybrid car. ●A conventional car produces 670 grams of particulate matter per year, compared with the 240 grams produced by a hybrid car. ●A conventional car produces 29 pounds of hydrocarbons per year, compared with the 8 pounds produced by a hybrid car.Rolling Up Your Window Won’’t Help Exposure to some car pollutants may be much higher inside your car than outside. Commuters driving in rush hour get the highest exposure, often from pollutants emitted by vehicles ahead of them. You are basically driving in and through -- and contributing to -- a lethal cocktail of air pollution.Other Impacts on the Environment When you think of pollution from cars, the first thing that comes to mind is noxious fumes. But the ,problems don’’t stop with air pollution. The environmental consequences associated with cars are much wider.Water Pollution Runoff of oil, automotive fluids, and roadway chemicals are estimated at hundreds of thousands of tons per year, and are considered the leading source of impairment to rivers. In addition, hundreds of thousands of potential leaks from underground fuel storage tanks threaten groundwater, and improperly disposed of used motor oil ends up in waterways.Noise Pollution Noise from car traffic, and loud car stereos and alarms, has become so ubiquitous that we barely notice it anymore -- but it’’s taking its toll. Recent census data indicates that 1 in 8 American households suffer from bothersome noise from the street or traffic. Problems related to noise include hearing loss, stress, high blood pressure, sleep loss, distraction, and lost productivity, and a general reduction in the quality of life and opportunities for tranquility.Solid Waste Over 10 million automobiles are scrapped every year, creating approximately seven billion pounds of unrecycled scrap and waste every year. Approximately 800 million tires are stockpiled in dumps around the country, creating a serious fire hazard and an ongoing environmental hazard. Every stockpiled tire sheds rubber each year, spewing minute grains of rubber into the atmosphere and back down into the water supply and human lungs.Wildlife The Humane Society estimates that around a million animals die on U. S. roads every day.Agriculture Air and water pollution from vehicles compromises the growth, reproduction and over all health of plants, which are susceptible to disease, pests, and environmental stress. It reduces agricultural yields for many economically important crops, such as soybean, wheat, and cotton.The Built-up Environment During the last century, an area roughly equal to all the arable land in Ohio, Indiana and Pennsylvania was paved in the United States -- requiting maintenance costs of over $ 200 million a day and trapping us in large, sprawling and undesirable concrete jungles. Approximately one-third of an average city’’s land is devoted to roads and other car-related elements. Interstate highways cut through and divide countless neighborhoods, taking homes and destroying businesses. We add more and more roads, encouraging wider use of private cars and ever-increasing traffic congestion. In the United States, the only pollutant for which there is a national air quality standard is lead.
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