[单选题]甲、乙、丙、丁四家公司与杨某、张某拟共同出资设立一注册资本为400万元的有限责任公司。除杨某与张某拟以120万元货币出资外，四家公司的下列非货币财产出资中，符合公司法律制度规定的是（　）。
A.甲公司以其商誉作价50万元出资
B.乙公司以其特许经营权作价50万元出资
C.丙公司以其非专利技术作价60万元出资
D.丁公司以其设定了抵押担保的房屋作价120万元出资

Dictionary
The dictionary is a living teacher. Whenever you come across a new word, consult this book, and you will find a clear definition. Every student, whether attending school or self-taught, should always have a dictionary at hand. As a student aid, the dictionary is convenient, inexpensive and almost omniscient.
Skills will develop with your constant use of various dictionaries. The more you use them, the more familiar you will become with them. Sooner or later, you will be quite skilled in finding the page, scanning the entries, and locating the exact meaning.
A student should always keep one thing in mind, however. As a language learner, you can never become too attached to dictionaries. Basic language skills do not come from dictionaries, but from your practice. Expose yourself to the language by listening, speaking and writing; and that is the way to master a language.
Dictionary
Dictionary can be= (46) .
Y