American cities are similar to other cities around the world. In every country, cities reflect the values of the culture. American cities are changing, just as American society is changing.

After World War II, the population of most large American cities decreased; however, the population in many Sun Belt cities increased. Los Angeles and Houston are cities where population shifts（转移）to and from the city reflect the changing values of American society. In the late 1940s and early 1950s, city residents（居民）became wealthier. They had more children so they needed more space. They moved out of their apartments in the city to buy their own homes. They bought houses in the suburbs（郊区）。

Now things are changing. The children of the people who left the cities in the 1950s are now adults. Many, unlike their parents, want to live in the cities. They continue to move to Sun Belt cities and older ones of the Northeast and Midwest. Many young professionals are moving back into the city. They prefer the city to the suburbs because their jobs are there; or they just enjoy the excitement and possibilities that the city offers.

This population shift is bringing problems as well as benefits. Countless poor people must leave their apartments in the city because the owners want to sell the buildings or make apartments for sale instead of for rent. In the 1950s , many poor people did not have enough money to move to the suburbs; now many of these same people do not have enough money to stay in the cities.

Only a few years ago, people thought that the older American cities were dying . Some city residents now see a bright, new future. Others see only problems and conflicts. One thing is sure: many dying cities are alive again.

小题1:What does the author think of cities all over the world?

A．They are alive.

B．They are hopeless.

C．They are similar.

D．They are different.小题2:Why did American city residents want to live in the suburbs after World War II?

A．Because older American cities were dying.

B．Because they were richer and needed more space.

C．Because cities contained the worst parts of society.

D．Because they could hardly afford to live in the city.小题3:According to the 4th paragraph, a great many poor people in American cities      .

A．are faced with housing problems.

B．are forced to move to the suburbs.

C．want to sell their buildings.

D．need more money for daily expenses.小题4:We can conclude from the text that       .

A．American cities are changing for the worse.

B．people have different views on American cities.

C．many people are now moving from American cities.

D．the population is decreasing in older American cities.

甲公司和乙公司2010年度和2011年度发生的有关交易或事项如下：
(1)2010年5月10日，乙公司的客户(丙公司)因产品质量问题向法院提起诉讼，请求法院裁定乙公司赔偿损失120万元，截止2010年6月30日，法院尚未对上述案件作出判决，在向法院了解情况并向法院顾问咨询后，乙公司判断该产品质量诉讼案件发生赔偿损失的可能性小于50%。
2010年12月31日法院尚未对该案件作出判决，乙公司对丙公司产品质量诉讼案件重新进行了评估，认定该诉讼案状况与2010年6月30日相同。
2011年6月5日，法院对丙公司产品质量诉讼案件作出判决，驳回丙公司的诉讼请求。
(2)因丁公司无法支付甲公司货款2500万元，甲公司2010年6月2日与丁公司达成债务重组协议。协议约定：双方同意丁公司以其持有乙公司的60%股权按照公允价值2310万元，用以抵偿其欠甲公司货款2500万元。甲公司对上述应收账款已计提坏账准备500万元。
上述债务重组协议于2010年6月20日经甲公司、丁公司董事会和乙公司股东会批准。2010年6月30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5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。在此之前甲公司与乙公司无关联方关系。
2010年6月30日，乙公司可辨认净资产的账面价值为3 400万元。除一项固定资产外，其他可辨认资产和负债的公允价值与账面价值相同。该同定资产的账面价值为600万元，公允价值为800万元，原预计使用年限为30年，截止2010年6月30日已使用20年，预计尚可使用10年。乙公司对上述同定资产采用年限平均法计提折旧，预计净残值为零。
(3)2010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3900万元。
(4)2011年6月28日，甲公司与戊公司签订股权置换合同，合同约定：甲公司以其持有乙公司股权与戊公司所持有辛公司30%股权进行置换；甲公司所持有乙公司60%股权的公允价值为4000万元，戊公司所持有辛公司30%股权的公允价值为2800万元。戊公司另支付补价1200万元。2011年6月30日，办理完成了乙公司、辛公司的股东变更登记手续，同时甲公司收到了戊公司支付的补价1200万元。
(5)其他资料如下：
①甲公司与丁公司、戊公司均不存在任何关联方关系。甲公司通过债务重组取得乙公司股权前，未持有乙公司股权。乙公司未持有任何公司的股权。
②乙公司2010年7月1日到12月31日期间实现净利润200万元。2011年1月至6月30日期间实现净利润260万元。除实现的净利润外，乙公司未发生其他影响所有者权益变动的事项。
③本题不考虑所得税及其他相关事项影响。
[要求]

判断甲公司2010年12月31日在合并报表中是否应当对乙公司的商誉计提减值准备，并说明判断依据(需要计算的，列出计算过程)。