发生的有关固定资产业务如下：

（1）2010年12月20日，甲公司向乙公司一次购进三台不同型号且具有不同生产能力的A设备、B设备和C设备，共支付价款4000万元，增值税税额为680万元，包装费及运输费30万元，另支付A设备安装费18万元，B、C设备不需要安装，同时，支付购置合同签订、差旅费等相关费用2万元，全疗款项已由银行存款支付。

（2）2010年12月28日三台设备均达到预定可使用状态，三台设备的公允价值分别为2000万元、1800万元和1200万元。该公司按每台设备公允价值的比例对支付的价款进行分配，并分别确定其入账价值。

（3）三台设备预计的使用年限均为5年，预计净残值率为2%，使用双倍余额递减法计提折旧。

（4）2011年3月份，支付A设备、B设备和C设备日常维修费用分别为1.2万元，0.5万元和0.3万元。

（5）2011年12月31日，对固定资产进行减值测试，发现B设备实际运行效率和生产能力验证以完全达到预计的状况，存在减值迹象，其预计可收回金额低于账面价值的差额为120万元，其他各项固定资产未发生减值迹象。

要求：

根据上述资料，不考虑其他因素，分析回答下列第56—61小题。

根据资料（5），甲公司计提资产减值准备对其利润表项目的影响是（）

A．资产减值损失增加120万元

B．营业利润减少120万元

C．利润总额减少120万元

D．净利润减少120万元

阅读表达。

     I like watching TV very much for I think it has many advantages. First of all, watching TV is a good rest.

After a day of hard work, we need a good rest. Watching TV can make our mind and body not tired any more

because of the pleasant music and TV plays.

     Besides, watching TV is entertaining. There are many kinds of entertainments, such as sports activities,

singing and dancing concerts, plays and the activities within a short time. We need at least ten hours to fly

from New York to Paris, a week by train from Beijing to Moscow and an hour to drive from Queens District

to Manhattan District. But within just one second, TV can bring us from an NBA game in New York to a

fashion show in Paris by changing the channels.

     Most important, watching TV is educational. Our children can learn every kind of subjects through the

educational programs and the special reports on TV, and it's easy for them to learn Chinese from a Chinese

teacher in Beijing and to learn Russian lessons from a Russian teacher in Moscow. Even we can learn how to

behave well from the TV plays. Meanwhile, a teacher can teach millions of students without a huge classroom.

1. What's the best title for the text?

    ________________________________________________________________________________.

2. According to the writer what's the most important reason for watching TV?

    ________________________________________________________________________________.

3. Why can watching TV make the writer have a good rest?

    ________________________________________________________________________________.

4. Why is it not possible for us to go to every place to enjoy all the activities within a short time?

    ________________________________________________________________________________.

5. Why is watching TV educational?

    ________________________________________________________________________________.