问题 单项选择题

甲公司2×13年1月10日开始自行研究开发成本管理软件,其中,研究阶段发生支出70万元;进入开发阶段后,相关支出符合资本化条件前发生支出120万元,符合资本化条件后发生支出500万元。2×13年12月31日,该成本管理软件开发成功并依法申请了专利,支付注册费3万元,律师费5万元,已达到预定用途。假定不考虑其他因素,甲公司2×13年对上述研发支出进行的下列会计处理中,正确的是()。

A.确认管理费用70万元,确认无形资产620万元

B.确认管理费用190万元,确认无形资产500万元

C.确认管理费用190万元,确认无形资产508万元

D.确认管理费用198万元,确认无形资产500万元

答案

参考答案:C

解析:费用化的金额=70+120=190(万元),确认的无形资产的金额=500+3+5=508(万元)。

阅读理解

You may know the English letters A, B and C. But do you know there are people called ABC? You may like eating bananas. But did you know there is such a thing as a “banana person”? How strange! Are these people from “another earth” ? No. They are just Chinese people like you and me.

ABC means American-born-Chinese. An ABC is a Chinese, but was born in the United States. Sometimes, people call an ABC a “banana person”. A banana is yellow outside and white inside. So, when a person is a banana, he or she is white inside---hinting like a Westerner(西方人) and yellow outside --- looking like a Chinese.

Do you know why? Usually, ABCs know little about China or the Chinese language. Some of them don’t speak Chinese. Also, they are not interested in Chinese politics(政治),But if ABCs can’t speak Chinese, can we still call them Chinese people? Yes, of course. They are Chinese. They are overseas(海外的) Chinese. These people may be citizens(公民) of another country like the US, Canada or Singapore. But they have Chinese blood. Their parents, grandparents or even great-grandparents were from China. They all have black eyes and black hair. But they are not Chinese citizens. They are not people of the People’s Republic of China. For example, we all know the famous scientist C.N. Yang(杨振宁). He got the Nobel Prize Physics in 1957. Chinese people love him. But he is an American citizen.

小题1:“ABC” in this passage stands for “_______”.

A. a kind of banana       B. three English letters     C. Chinese born in American

小题2:Chinese in Westerner countries are called “banana persons” because __________

A. their bodies are white inside but yellow outside.

B. they think like Westerners but look like Chinese

C. they were born in China but go to study in America

小题3:The underlined word “blood” may probably mean _________

A. 血统           B. 洪水             C. 身份

小题4:C. N. Yang is mentioned here to show that _________

A. American Chinese are great    

B. Chinese people can win Nobel Prize.

C. American Chinese are not Chinese citizen.

小题5:This passage mainly talks about________

A. overseas Chinese        B. the Nobel Prize       C. the life story of C.N. Yang

单项选择题