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A公司的注册资本为6000万元，2007年年初B公司以专利权一项对A公司投资，取得A公司10%的股权。该项专利权在B公司的账面价值为420万元。投资各方协议确认的价值为600万元(该价值公允)，资产与股权的登记手续已办妥。此项专利权是B公司在2004年初研发成功申请获得的，法律有效年限为15年。8公司和A公司合同投资期为8年，该项专利权估计剩余受益期限为6年，则A公司2007年度应确认的无形资产摊销额为（）万元。

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甲公司为建造一项固定资产于2008年1月1日发行5年期债券，面值为20000万元，票面年利率为6%，发行价格为20800万元，每年年末支付利息，到期还本，假定不考虑发行债券的辅助费用。建造工程于2008年1月1日开始，年末尚未完工。该建造工程2008年度发生的资产支出为：1月1日支出4800万元，6月1日支出6000万元，12月1日支出6000万元。甲公司按照实际利率确认利息费用，实际利率为5%。闲置资金均用于固定收益债券短期投资，短期投资的月收益率为0.3%。甲公司2008年全年发生的借款费用应予资本化的金额为（）万元。

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甲公司2010年3月1日销售产品一批给乙公司，价税合计为585000元，同日乙公司交来一张面值为585000元、期限为6个月的商业承兑无息票据。甲公司2010年6月1日将应收票据向银行申请贴现，贴现率为6%。另外发生手续费120元。假定本贴现业务符合金融资产转移准则规定的金融资产终止确认条件。假定每月按30天计算。则甲公司贴现时应作的会计处理为（）。

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根据《企业效绩评价操作细则》的规定，下列指标中，能反映企业资产营运状况的有（）。

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Like most people, I was brought up to look upon life as a process of getting. It was not until in my late thirties that I made this important discovery: giving away makes life so much more exciting. You need not worry if you lack money. This is how I experimented with giving away. If an idea for improving the window display of a neighborhood store flashes to me, I step in and make the suggestion to the storekeeper. One discovery I made about giving away is that it is almost impossible to give away anything in this world without getting something back, though the return often comes in an unexpected form. One Sunday morning the local post office delivered an important special delivery letter to my home, though it was addressed to me at my office. I wrote the postmaster a note of appreciation. More than a year later I needed a post office box for a new business I was starting. I was told at the window that there were no boxes left, and that my name would have to go on a long waiting list. As I was about to leave, the postmaster appeared in the doorway. He had overheard our conversation. " Wasn't it you that wrote us that letter a year ago about delivering a special delivery to your home？ " I said yes. "Well, you certainly are going to have a box in this post office if we have to make one for you. You don't know what a letter like that means to us. We usually get nothing but complaints.
From the passage, we understand that______.

A. the author did not understand the importance of giving until he was in late thirties
B. the author was like most people who were mostly receivers rather than givers
C. the author received the same education as most people during his childhood
D. the author liked most people as they looked upon life as a process of getting

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