甲公司拥有乙公司80%的表决权股份,能够控制乙公司的生产经营决策。20×1年9月甲公司以1000万元将一台设备销售给乙公司,该设备在甲公司的账面原价为1000万元,已提折旧200万元,已使用2年,预计尚可使用8年。设备采用直线法计提折旧,预计净残值为0。乙公司购入设备后,当日提供给管理部门使用,预计尚可使用年限为8年、净残值为0,按直线法计提折旧(同税法规定)。至20×1年12月31日,乙公司尚未对外销售该设备。假定涉及的设备未发生减值。甲、乙公司适用的所得税税率均为25%,且在未来期间预计不会发生变化。税法规定,企业的固定资产以历史成本作为计税基础。则该固定资产抵销业务对甲公司20×1年度合并净利润的影响金额是()。
A. -200万元
B. -193.75万元
C. -145.31万元
D. 145.31万元
Your network contains several Windows Server 2008 R2 servers that run Windows Server Update Services (WSUS). The WSUS servers distribute updates to all computers on the internal network. Remote users connect from their personal computers to the internal network by using a split-tunnel VPN connection. You need to plan a strategy for patch management that deploys updates on the remote users coputers. Your strategy must meet the following requirements: èMinimize bandwidth use over the VPN connections. èRequire updates to be approved on the WSUS servers before they are installed on the client computers. What should you include in your plan?()
A. Create a Group Policy object (GPO) to perform client-side targeting.
B. Create a computer group for the remote users¯ computers. Configure the remote user computers touse the internal WSUS server.
Create a custom connection by using the Connection Manager Administration Kit (CMAK). Deploy the custom connection to all of the remote users computers
Deploy an additional WSUS server. Configure the remote userscomputers to use the additional WSUS server. Configure the additional WSUS server to leave the updates on the Microsoft Update Web site.