问题
单项选择题
无形资产转让的最低收费额由( )决定。
A．重置成本
B．成新率
C．机会成本
D．收益期限
E．市场供需状况
答案
参考答案：A,C
解析： 最低收费额是指在无形资产转让中，卖方视购买方生产和销售情况，在确定比例收费时预先扣除的“旱涝保收”收入。它主要由无形资产的重置成本和机会成本构成。
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无形资产转让的最低收费额由( )决定。
A．重置成本
B．成新率
C．机会成本
D．收益期限
E．市场供需状况
参考答案：A,C
解析： 最低收费额是指在无形资产转让中，卖方视购买方生产和销售情况，在确定比例收费时预先扣除的“旱涝保收”收入。它主要由无形资产的重置成本和机会成本构成。
The students in Shanghai No. 3 Girls High School have a flower-arrangement (插花) lesson every week. The course is the first of its kind among middle schools in Shanghai. It helps the students to enjoy the of flowers better. That’s why the course has become very popular the students. The teachers of the course are all specially trained(专门地培训). They are at this art and work hard at passing on the skill students. So far, many students in the school have a lot of prizes in this field. In order to further the students’ skills, the teachers usually play while students are arranging flowers. Students are with the music, and they more good ideas for flower-arrangement. Besides, the teachers teach the students other skills at the time. For example, they ask the students to compositions(作文) about flowers. In this way, students not only art education but also improve(提高) their writing skills. Several months ago, some foreign teachers the school. When they saw common flowers become more lively and meaningful, they were amazed and interested. They made videos and would play them in class for their own after they returned home.
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