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【多选题】
英明公司于2007年7月接受投资者投入一项无形资产,该无形资产原账面价值为1000万元,投资协议约定的价值为1200万元,预计使用年限是10年,预计净残值为0,采用直线法进行摊销。2011年年末英明公司预计该无形资产的可收回金额为500万元,计提减值准备后预计尚可使用年限为4年,摊销方法和预计净残值不变。013年7月20日对外出售该无形资产,取得200万元处置价款存入银行。假定不考虑其他因素,下列说法正确的有()
A.
2011 年年末计提减值准备前该无形资产的账面价值是660万元
B.
2013 年7月20日，对外出售该无形资产时的净损益为-112.5万元
C.
2011 年年末计提减值准备前该无形资产的账面价值是550万元
D.
2013 年7月20日，对外出售该无形资产时的净损益为200万元
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