甲公用2009年年初开始进行新产品研究开发，2009年度投入研究费用300万元，2010年度投入开发费用600万元(假定均符合资本化条件)，至2011年初获得成功，并向国家专利局提出专利权申请且获得专利权，实际发生包括注册登记费等90万元。该项专利权法律保护年限为10年，预计使用年限12年，采用直线法摊销。则甲公司对该项专利权2011年度应摊销的金额为( )万元。
A．55
B．69
C．80
D．96
参考答案：B
解析： 该项专利权的入账价值=600+90=690(万元)，应按照10年期限摊销，2011年度应摊销的金额=690÷10=69(万元)。
"S. H.E. is going to sing at the CCTV annual Spring Festival Evening Party, is that true?" cried out Peng Weiye, a Senior 2 girl in Shanghai and die-hard S. H.E. fan. After checking it on the Internet, Peng quickly phoned friends to spread the news. For fans like her, S. H. E. ’s performance is perhaps the only part of the old fashioned evening to get excited about. The Taiwanese band is made up of Selina, Hebe and Ella. Their name comes from the first letter of each of the singers' English names. Last week S. H. E. announced they would perform in Las Vegas, US, over Christmas and then in Guangzhou on January 15. At their Shanghai show on October 30, hundreds of parents waited outside the Hongkou Stadium. Inside, thousands of teenagers sang, cried and shouted as the band performed. "I love their music, healthy image and everything related to them. Thank God that, although my parents don't understand why I love them so much, they still bought me a ticket for that show," said Peng about the Shanghai performance. It is not just on the mainland that the three girls have made audiences much excited. In the past year the band has passed through Taiwan, Hong Kong and even Singapore and Malaysia. When the three high school girls entered a singing contest in Taiwan in 2000, none of them ever dreamed of being a superstar. "We had never met before, and we didn't talk at all at the beginning," recalled Ella. When asked about the secret of their success, she said, "Our average looks and not-so-expensive clothes keep us close to our fans. We are happy to be the girls next door, your singing sisters." "It's really a magical journey, from day-dreaming high school girls to singers performing on the same stage as our idols(偶像). Nothing but magical," she said. 小题1: Why was Peng Weiye, a Senior 2 girl, so excited?
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