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下列选项中，不应计提折旧的是（）。
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B
When her five daughters were young， Helene An always told them that there was strength in unity （团结）. To show this， she held up one chopstick， representing one person. Then she easily broke it into two pieces. Next， she tied several chopsticks together， representing a family. She showed the girls it was hard to break the tied chopsticks. This lesson about family unity stayed with the daughters as they grew up.
Helene An and her family own a large restaurant business in California. However， when Helene and her husband Danny left their home in Vietnam in 1975， they didn‘t have much money. They moved their family to San Francisco. There they joined Danny‘s mother， Diana， who owned a small Italian sandwich shop. Soon afterwards， Helene and Diana changed the sandwich shop into a small Vietnamese restaurant. The five daughters helped in the restaurant when they were young. However， Helene did not want her daughters to always work in the family business because she thought it was too harEventually the girls all graduated from college and went away to work for themselves， but one by one， the daughters returned to work in the family business. They opened new restaurants in San Francisco and Los Angeles. Even though family members sometimes disagreed with each other， they worked together to make the business successful. Daughter Elisabeth explains， "Our mother taught us that to succeed we must have unity， and to have unity we must have peace. Without the strength of the family， there is no business."
Their expanding business became a large corporation in 1996， with three generations of Ans working together. Now the Ans‘ corporation makes more than $20 million each year. Although they began with a small restaurant， they had big dreams， and they worked together. Now they are a big success.
根据材料回答60-63题。
Helene tied several chopsticks together to show ______.
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
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 ______．
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)
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