长江公司于2×16年6月10日购入一项非专利技术W，支付价款600万元，为使该项非专利技术达到预定用途支付相关专业服务费用40万元。该项非专利技术合同或法律没有明确规定其使用寿命，长江公司也无法合理确定该无形资产为企业带来经济利益期限。假定不考虑相关税费等因素，2×16年年末非专利技术的可收回金额为500万元。下列会计处理中错误的是（）。
A.2×16年12月31日无形资产账面价值为500万元 B.该非专利技术入账价值为600万元 C.该项非专利技术属于使用寿命不确定的无形资产 D.该项非专利技术在持有期间不需要摊销
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一个边长为a的正方形线圈的总电阻为R，以匀速率通过匀强磁场区域，线圈平面与磁场垂直，如图所示。那么从线圈刚进入磁场开始到全部离开磁场为止，线圈中的感应电流随时间变化情况如图，A、B、C、D四种图线中哪个是正确的？（）
一个边长为a的正方形线圈的总电阻为R，以匀速率通过匀强磁场区域，线圈平面与磁场垂直，如图所示。那么从线圈刚进入磁场开始到全部离开磁场为止，线圈中的感应电流随时间变化情况如图，A、B、C、D四种图线中哪个是正确的？（）
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Text 2 Today business cards are distributed by working people of all social classes, illustrating not only the uniquity of commercial interests but also the fluidity of the world of trade. Whether one is buttonholing potential clients for a carpentry service, announcing one’s latest academic appointment, or “networking” with fellow executives, it is permissible to advertise one’s talents and availability by an outstretched hand and the statement "H6re’s my card." As Robert Louis Stevenson once observed, everybody makes his living by selling something. Business cards facilitate this endeavor. It has not always been this way. The cards that we use today for commercial purposes are a vulgarization of the nineteenth-century social calling cards, an artifact with a quite different purpose. In the Gilded Age, possessing a calling card indicated not that you were interested in forming business relationships, but that your money was so old that you had no need to make a living. For the calling-card class, life was a continual round of social visits, and the protocol (礼遇) governing these visits was inextricably linked to the proper use of cards. Pick up any etiquette manual predating World War I, and you will find whole chapters devoted to such questions as whether a single gentleman may leave a card for a lady; when a lady must, and must not, turn down the edges of a card; and whether an unmarried girl of between fourteen and seventeen may carry more than six or less than thirteen cards in her purse in months beginning with a "J". The calling card system was especially cherished by those who made no distinction between manners and mere form, and its preciousness was well defined by Mrs. John Sherwood. Her 1887 manual called the card "the field mark and device" of civilization. The business version of the calling card came in around the mm of the century, when the formerly, well defined borders between the commercial and the personal realms were used widely, society mavens (内行) considered it unforgivable to fuse the two realms. Emily Post’s contemporary Lilian Eichler called it very poor taste to use business cards for social purposes, arid as late as 1967 Amy Vanderbilt counseled that the merchant’s marker "may never double for social purposes.
Text 2
Today business cards are distributed by working people of all social classes, illustrating not only the uniquity of commercial interests but also the fluidity of the world of trade. Whether one is buttonholing potential clients for a carpentry service, announcing one’s latest academic appointment, or “networking” with fellow executives, it is permissible to advertise one’s talents and availability by an outstretched hand and the statement "H6re’s my card." As Robert Louis Stevenson once observed, everybody makes his living by selling something. Business cards facilitate this endeavor.
It has not always been this way. The cards that we use today for commercial purposes are a vulgarization of the nineteenth-century social calling cards, an artifact with a quite different purpose. In the Gilded Age, possessing a calling card indicated not that you were interested in forming business relationships, but that your money was so old that you had no need to make a living. For the calling-card class, life was a continual round of social visits, and the protocol (礼遇) governing these visits was inextricably linked to the proper use of cards. Pick up any etiquette manual predating World War I, and you will find whole chapters devoted to such questions as whether a single gentleman may leave a card for a lady; when a lady must, and must not, turn down the edges of a card; and whether an unmarried girl of between fourteen and seventeen may carry more than six or less than thirteen cards in her purse in months beginning with a "J". The calling card system was especially cherished by those who made no distinction between manners and mere form, and its preciousness was well defined by Mrs. John Sherwood. Her 1887 manual called the card "the field mark and device" of civilization.
The business version of the calling card came in around the mm of the century, when the formerly, well defined borders between the commercial and the personal realms were used widely, society mavens (内行) considered it unforgivable to fuse the two realms. Emily Post’s contemporary Lilian Eichler called it very poor taste to use business cards for social purposes, arid as late as 1967 Amy Vanderbilt counseled that the merchant’s marker "may never double for social purposes.
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