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问题 问答题

甲股份有限公司2006～2009年与无形资产业务有关的资料如下：
(1) 2006年12月1日，以银行存款300万元购入一项无形资产(不考虑相关税费)。该无形资产的预计使用年限为10年，采用直线法摊销。
(2) 2008年12月31日对该无形资产进行减值测试时，该无形资产的预计未来现金流量现值是190万元，公允价值减去处置费用后的金额为180万元。减值测试后该资产的使用年限不变。
(3) 2009年4月1日，将该无形资产对外出售，取得价款260万元并收存银行(不考虑相关税费)。
[要求]

编制该无形资产出售的会计分录。

答案

参考答案：

解析：该无形资产出售的会计分录： 借：银行存款 260 累计摊销 68.5 无形资产减值准备 47.5 贷：无形资产 300 营业外收入——处置非流动资产利得 76

计算题

两根光滑的长直金属导轨导轨MN、M'N'平行置于同一水平面内，导轨间距为l，电阻不计，M、M'处接有如图所示的电路，电路中各电阻的阻值均为R，电容器的电容为C。长度也为l、阻值同为R的金属棒ab垂直于导轨放置，导轨处于磁感应强度为B、方向竖直向下的匀强磁场中。ab在外力作用下向右匀速运动且与导轨保持良好接触，在ab运动距离为s的过程中，整个回路中产生的焦耳热为Q。求：

（1）ab运动速度v的大小；

（2）电容器所带的电荷量q。

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填空题

Play is very important for humans from birth to death. Play is not meant to be just for children. It is a form of (1) that can tap into your creativity, and can allow you the chance to find your inner child and the inner child of others. I have collected the (2) of play here.
Play can stimulate you (3) . It can go against all the rules, and change the same (4) . Walt Disney was devoted to play, and his willingness to (5) changed the world of entertainment. The next time you are stuck in a (6) way of life, puI1 out a box of color pencils, modeling clay, glue and scissors, and (7) and break free. You will be amazed at the way your thinking (8) .
Playing can bring greater joy into your life. What do you think the world would be like if (9) each day in play I bet just asking you this question has (10) . Play creates laughter, joy, entertainment, (11) . Starting today, try to get 30 minutes each day to engage in some form of play, and (12) rise!
Play is known (13) . Studies show that, as humans, play is part of our nature. We have the need to play because it is instinctive and (14) . With regular play, our problem-solving and (15) will be in much better shape to handle this complex world, and we are much more likely to choose (16) as they arise. It creates laughter and freedom that can instantly reduce stress and (17) to our daily living.
Play can (18) , curiosity, and creativity. Research shows that play is both a "hands-on" and "minds-on" learning process. It produces a deeper, (19) of the world and its possibilities. We begin giving meaning to life through story making, and playing out (20) .
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