A公司于2011年1月5日购入专利权支付价款1500万元。该无形资产预_爱下问搜题

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问题单项选择题

A公司于2011年1月5日购入专利权支付价款1500万元。该无形资产预计使用年限为8年，法律规定年限为5年。B公司和A公司签订合同，约定4年后，B公司以500万元的价格购买该项专利权。2011年12月31日，由于与该无形资产相关的经济因素发生不利变化，致使其发生减值，A公司估计可收回金额为1100万元。假定无形资产按照直线法进行摊销，减值后摊销方法和摊销年限不变。则至2012年底，无形资产的累计摊销额为（）万元。

A．500

B．675

C．450

D．400

答案

参考答案：C

解析：2011年无形资产的摊销额=(1500-500)／4=250(万元)，账面价值为1500-250计提减值150万元，2012年无形资产的摊销额=(1100-500)/(4-1)=200(万元),截至2012年底，无形资产的累计摊销额=250+200=450(万元)。

完形填空

完形填空。
     Peopl eat different things in different parts of the world.
     In the south of China people eat rice every day. Sometimes they eat it two or three__1__ a day, for breakfast,lunch or dinner. They usually eat it  with
fish, meat and vegetables.
    The Japanese eat__2__,too. They also eat a lot of fish. They sometimes eat raw(生的)fish. In Africa, maize(玉米)is the most important__3__. People
there make maize into flour(面粉).From the flour they__4__different kinds of bread and cakes.
     In Western__5__such as in Britain,and in the USA,the most important
food is bread and potatoes. People there__6__make bread from wheat flour. They cook potatoes__7__different ways. In Endgland the most popular food is fish and chips. __8__ people cook this food at home. They eat it at their
workplace, in the park__9__even on the road. People__10__ it take-away
food.
( )1. A. kinds
( )2. A. rice
( )3. A. fruit
( )4. A. do
( )5. A. villages
( )6. A. never
( )7. A. with
( )8. A. Some time
( )9. A. and
( )10.A. give       B. times
B. fish
B. vegetables
B. make
B. countries
B. usually
B. for
B. Sometime
B. because
B. call       C. ways
C. bread
C. food
C. get
C. cities
C. hardly
C. in
C. Some times
C. but
C. say         D. numbers
D. potatoes
D. drink
D. buy
D. places
D. ever
D. of
D. Sometimes
D. so
D. ask

选择题

某市未成年人管教所对在押犯人进行调查的数据显示，从他们曾有的不良行为来看，有打架行为的占57.9%，有旷课行为的占44.9%,有赌博行为的占44.1%，看过黄色书籍和淫秽音像制品的占31.9%。这对我们的警示是 [ ]

A．未成年人违法犯罪都是从不良行为开始的

B．未成年人绝对不能有不良行为

C．不良行为必然会发展成为违法犯罪

D．青少年要自觉抵制不良行为，预防违法犯罪