[单项选择]英明公司于2012年1月1日以银行存款5000万元从科贸公司购买一项非专利技术用于生产产品，估计该项非专利技术的使用年限为10年，从企业管理层目前的持有计划来看，准备在5年后将其以3000万元的价格出售给第三方，英明公司采用直线法摊销无形资产。假定不考虑其他因素，下列关于无形资产计提摊销的说法中正确的是（）。
A. 确认管理费用为200万元
B. 确认管理费用为1000万元
C. 确认制造费用（生产成本）200万元
D. 确认制造费用（生产成本）400万元

Every culture attempts to create a "universe of discourse" for its members, a way in which people can interpret their experience and convey it to one another. Without a common system of codifying sensations, life would be absurd and all efforts to share meanings would be doomed to failure. This universe of discourse—one of the most precious of all cultural legacies is transmitted to each generation in part consciously and in part unconsciously. Parents and teachers give explicit instruction in it by praising or criticizing certain ways of dressing, of thinking, of gesturing, of responding to the acts of others. But the most significant aspects of any cultural code may be conveyed implicitly, not by rule or lesson but through modeling behavior. He child is surrounded by others who, through the mere consistency of their actions as males and females, mothers and fathers, salesclerks and policemen, display what is appropriate behavior. Thus the grammar of any culture
A. People in the same society may be governed by different cultural codes.
B. Cultural codes are passed on from one generation to another either in written form or in oral form or in both.
C. Cultural codes in different cultures may differ sharply from one another.
D. The influence of cultural codes on an individual may decrease as he becomes older.