采用月末一次加权平均法平时可以从账上提供发出和结存存货的单价及金额，有利于存货成本的日常管理与控制。（　）

根据资料 (1), 下列各项中，关于甲公司会计处理结果正确的是 (    )。

假定某公司在未来每期支付的每股股息是5元，必要收益率为12.5%。

狭义的幼儿教育是幼托机构对幼儿施行的有目的、有计划、有组织的活动。(  )

按《幼儿园工作规程》的规定，幼儿园可分为全日制、半日制、定时制、季节制和寄宿制等，上述形式只能分别设置。(  )

背景：某矿建公司为增值税一般纳税人，2020年1月承接某井底车场的施工任务，计划工期 12 个月，从主、副井贯通后开始计算工期。
实际施工中，主井由于涌水大出现淹井，导致工期延误4个月。根据业主的意见，井底车场施工从副井到底完成改绞后开始计算工期，原定工期不变，矿建公司提出不同意见。施工中，由于通风能力不足， 矿建公司比原计划安排少开3个工作面，直到主井到底形成通风回路才进行全面施工，这时已经延误工期3 个月。为了按预定的工期完成任务，矿建公司增开了临时巷道，增加工作面展开剩余工程的施工，最终按预定工期完成了施工任务。
该项目2月份实际完成合同价值160万元，发生工程成本110万元，其中购买材料、动力、机械等取得增值税专用发票上注明的金额为60万元，税率为16%。

Think of those fleeting moments when you look out of an aeroplane window and realise that you are flying, higher than a bird. Now think of your laptop, thinner than a brown-paper envelope, or your cellphone in the palm of your hand. Take a moment or two to wonder at those marvels. You are the lucky inheritor of a dream come true.

The second half of the 20th century saw a collection of geniuses, warriors, entrepreneurs and visionaries labour to create a fabulous machine that could function as a typewriter and printing press, studio and theatre, paintbrush and gallery, piano and radio, the mail as well as the mail carrier. (41)____________.

The networked computer is an amazing device, the first media machine that serves as the mode of production, means of distribution, site of reception, and place of praise and critique. The computer is the 21st century's culture machine.

But for all the reasons there are to celebrate the computer, we must also tread with caution. (42)_____________I call it a secret war for two reasons. First, most people do not realize that there are strong commercial agendas at work to keep them in passive consumption mode. Second, the majority of people who use networked computers to upload are not even aware of the significance of what they are doing.

All animals download, but only a few upload. Beavers build dams and birds make nests. Yet for the most part, the animal kingdom moves through the world downloading. Humans are unique in their capacity to not only make tools but then turn around and use them to create superfluous material goods - paintings, sculpture and architecture - and superfluous experiences - music, literature, religion and philosophy. (43)_________________

For all the possibilities of our new culture machines, most people are still stuck in download mode. Even after the advent of widespread social media, a pyramid of production remains, with a small number of people uploading material, a slightly larger group commenting on or modifying that content, and a huge percentage remaining content to just consume. (44)______________

Television is a one-way tap flowing into our homes. The hardest task that television asks of anyone is to turn the power off after he has turned it on.

(45)__________________

What counts as meaningful uploading? My definition revolves around the concept of "stickiness" - creations and experiences to which others adhere.

[A]. Of course, it is precisely these superfluous things that define human culture and ultimately what it is to be human. Downloading and consuming culture requires great skills, but failing to move beyond downloading is to strip oneself of a defining constituent of humanity.

[B]. Applications like tumblr.com, which allow users to combine pictures, words and other media in creative ways and then share them, have the potential to add stickiness by amusing, entertaining and enlightening others.

[C]. Not only did they develop such a device but by the turn of the millennium they had also managed to embed it in a worldwide system accessed by billions of people every day.

[D]. This is because the networked computer has sparked a secret war between downloading and uploading - between passive consumption and active creation - whose outcome will shape our collective future in ways we can only begin to imagine.

[E]. The challenge the computer mounts to television thus bears little similarity to one format being replaced by another in the manner of record players being replaced by CD players.

[F]. One reason for the persistence of this pyramid of production is that for the past half-century, much of the world's media culture has been defined by a single medium - television - and television is defined by downloading.

[G]. The networked computer offers the first chance in 50 years to reverse the flow, to encourage thoughtful downloading and, even more importantly, meaningful uploading.

某机电设备安装公司承包了一台带换热段的酒精分离塔和附属容器、工艺管道的安装工程。合同约定，分离塔由建设单位提供制造图样，并且采用了国内首次采用的专利技术，由安装公司制造或订货，设备保修期为2年。但由于该塔属于压力容器，安装公司不具备压力容器制造和现场组焊资格，故向某个具备资格的容器制造厂订货。在工程施工中，发生了以下事件：
事件1：安装公司为了抢工期，未办理任何手续，在分离塔运抵现场卸车后，开箱检查合格后，采用整体安装方法直接就进行吊装就位，并对分离塔进行后续的补焊工作和配管工程。监理工程师认为不妥，责令其进行整改。
事件2：在由安装公司负责组织指挥的联动试运行中，分离塔换热段管板与接管连接的多处焊缝泄漏，试运行中止。相关焊接单位对塔泄漏处进行了补焊处理后，再次启动试运行，而塔的原漏点泄漏更加严重，不得不再次停止试运行。分析事故原因，确定是由焊接工艺评定流程不规范引起，未查到相应的焊接工艺评定文件。相关焊接单位重新进行了焊接工艺评定，对焊缝泄漏点重新进行补焊合格后，顺利完成了联动试运行。但使该项目推迟竣工投产1个月，为此，建设单位要求相关单位承担质量责任并赔偿全部经济损失。

【背景资料】某施工单位在南方旅游区承建某一级公路水泥混凝土路面工程，起讫桩号为K0+000～K22+000，当地建筑材料充足。该公路设计速度为80km/h，双向四车道，单车道宽度为3.75m，硬路肩宽度为2.5m。公路左侧临河，填方路堤高度为3～5m，临河侧及中央分隔带侧均设置了安全防撞护栏。该工程主要的施工项目有级配碎石底基层、水泥稳定碎石基层、水泥混凝土面层、中央分隔带、路面防排水及交通安全设施等。路面结构如图1-1所示。

施工过程中发生了如下事件：
事件一：为确保路面基层的施工质量、提高施工效率，项目部在底基层检验合格后，计划对路面基层分两层、等厚度进行摊铺、碾压、成型。根据项目部配置的人员和设备，项目部铺筑了试验路段，确定了基层混合料的松铺系数为1.32，并根据该松铺系数确定基层松铺厚度，以确保碾压成型后的基层厚度满足设计要求。
事件二：水泥混凝土路面采用滑模摊铺机进行施工，施工前，项目部技术人员编写了详细的施工方案，拟报上级部门审批。其中部分技术要求如下：
①水泥混凝土搅拌楼的配备，应优先选配间歇式搅拌楼，也可使用连续搅拌楼。
②水泥混凝土搅拌时，外加剂应以稀释溶液加入，其稀释用水和原液中的水量，不得从拌合加水量中扣除。
③滑模摊铺机起步时，应先开启振捣棒，在2～3min内调整振捣到适宜频率，使进入挤压板前缘拌合物振捣密实，无大气泡冒出破灭，方可开动滑模机平稳推进摊铺。
④抗滑纹理做毕，应立即开始保湿养护，并立即连接摊铺相邻车道面板。
事件三：施工单位以公路施工项目为对象，开展施工成本管理和控制。施工项目成本管理流程如图1-2所示，表明了施工项目成本管理的流程及其对应的主要管理内容。通过实施该成本管理措施，该路面工程取得了良好的经济效益。

甲公司为制造业企业，属于增值税一般纳税人，2020 年发生与无形资产相关的经济业务如下：
（1）1 月 10 日，开始研发一项行政管理用非专利技术。1 月份发生研发支出 50 000 元，支付增值税税额 6 500 元；2 月份发生研发支出 30 000 元，支付增值税税额 3 900 元，相关支出均不符合资本化条件。2 月末，经测试该项研发活动完成了研究阶段。
（2）3 月 1 日，研发活动进入开发阶段，陆续发生研发人员薪酬 600 000 元，支付其他研发费用 300 000 元，支付增值税 39 000 元，相关支出已取得增值税专用发票，均符合资本化条件。
（3）7 月 1 日，研发活动结束，经测试该研究项目达到预定技术标准，形成一项非专利技术并投入使用。该项非专利技术预计使用年限为 5 年，采用直线法摊销。
（4）12 月 1 日，将上述非专利技术出租给乙公司，双方约定的租赁期限为一年。月末，甲公司收取当月租金 30 000 元，增值税税额 1 800 元，全部款项已存入银行。
要求：根据上述资料，不考虑其他因素，分析回答下列小题
根据资料（1）至（4），下列各项中，甲公司 12 月出租非专利技术的会计处理正确的是（ ）。