甲公司20×6年1月1日购入一项无形资产。该无形资产的实际成本为750万元，摊销年限为10年，采用直线法摊销。2×10年12月31日，该无形资产发生减值，预计可收回金额为270万元。计提减值准备后，该无形资产原摊销年限和摊销方法不变。2×11年12月31日，该无形资产的账面价值为万元。
A.750
B.321
C.300
D.216
参考答案：D
解析：2×10年12月31日计提减值准备前无形资产的账面价值=750-750÷10×5=375(万元)，计提无形资产减值准备的金额=375-270=105(万元);2×11年无形资产年摊销额=270÷5=54(万元)，2×11年12月31日无形资产账面价值=270-54=216(万元)。
Have you ever been in a meeting while, someone was making a speech and realized suddenly that your mind was a million miles away? You probably felt sorry and made up your mind to pay attention and ever have been told that daydreaming is a waste of time. “On the contrary,” says L. Giambra, an expert in psychology, “daydreaming is quite necessary. Without it, the mind couldn't get done all the thinking it has to do during a normal day: You can't possibly do all your thinking with a conscious mind. Instead, your unconscious mind is working out problems all the time. Daydreaming then may be one way that the conscious and unconscious states of mind have silent dialogues.” Early experts in psychology paid no attention to the importance of daydreams or even considered them harmful. At one time daydreaming was thought to be a cause of some mental illnesses. They did not have a better understanding of daydreams until the late 1980s. Eric Klinger, a professor of psychology, is the writer of the book Daydreaming. Klinger says, “We know now that daydreaming is one of the main ways that we organize our lives, learn from our experiences, and plan for our futures: Daydreams really are a window on the things we fear and the things we long for in life.” Daydreams are usually very simple and direct, quite unlike sleep dreams, which may be hard to understand. It's easier to gain a deep understanding of your life by paying close attention to your day dreams than by trying to examine your sleep dreams carefully. Day dreams help you recognize the difficult situations in your life and find out a possible way of dealing with them. Daydreams cannot be predicted, they move off in unexpected direction which may be creative and full of ideas. For many famous artists and scientists, daydreams were and are a main source of creative energy. About Daydreams
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