题目内容

2012年1月1日。甲公司以银行存款640万元购入一项无形资产，预计使用年限为10年，预计净残值为0，采用直线法摊销。2012年末该项无形资产出现减值迹象，其可收回金额为540万元。2013年末该项无形资产又出现减值迹象。其可收回金额为500万元。假定该项无形资产计提减值准备后，原预计使用年限、摊销方法不变。假定不考虑其他因素，甲公司该项无形资产在2013年末的账面价值为（）万元。

A. 480
B. 486
C. 500
D. 576

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A
Welcome to the Electronic Village to explore new ways of language teaching and learning．
Electronic Village Program （Thursday， June 18， 2015） Nearpod
？ 9:00 am to 10:00 am
？ Room 501
Nearpod is a software program that creates a rich context （语境） for students to learn vocabulary． The presenter will show how to use it．
TEO
？ 2:00 pin to 3:00 pm
？ Room 502
Our students come from different backgrounds but have the same desire to learn on-line． The presenter will use examples from his first on-line class to explain how any teacher can begin teaching on-line with TEO．
Kahoot
？ 10:30 am to 11:30 am
？ Room 601
Kahoot software can be used to create grammar tests which can be graded on a network． It can provide students with instant feedback （反馈）， including reports about their strengths and weaknesses．
Prezi
？ 3:30 pm to 4:20 pm
？ Room 602
Uses of Prezi in listening and speaking courses draw students‘ attention to speaking more fluently． The presenter will show how students can use Prezi to confidently present on a variety of topics， including introducing family， friends， and hobbies．
根据材料回答56-59题。
Nearpod can be used to ______．

A. offer grammar tests
B. teach listening on-line
C. help vocabulary learning
D. gain fluency in speaking

根据新修订的《纪律处分条例》的规定，在操办婚丧喜庆事宜中借机敛财者应从重或加重处分。(判断题)

Which of the following can assess your grammar learning？

A. Nearpod．
B. Kahoot．
C. TEO．
D. Prezi．

地球绕太阳一周为360°，以春分日地球在黄道上的位置为0°，则寒露日地球在黄道上的位置为

A. 15°
B. 105°
C. 195°
D. 285°