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问题 单项选择题

某企业研制一项新技术，该企业在此项研究过程中支付调研费30000元，支付人工费40000元。在开发过程中支付材料费60000元，人工费30000元，其他费用50000元，并最终取得专利权。假设开发过程中发生的支出均可资本化。则该项专利权的入账价值为( )元。

A．90000

B．140000

C．160000

D．170000

答案

参考答案：B

解析： 该专利权的入账价值=60000 +30000+50000=140000(元)。研究阶段的支出不予资本化。

句型转换

句型转换。

1. My father is kind and cheerful. (划线提问)

                                                                                                                      

2. I think she will be a good singer. (改为否定句)

                                                                                                                      

3. He is funnier than any other student in his class. (改为同义句)

                                                                                                                      

4. The sports uniforms of China are not the same as those of the UK in the Beijing Olympics. (同义句)

                                                                                                                      

5. My father took me to school in his car because I was late. (改为同义句) 

                                                                                                                      

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单项选择题

综合检修作业车应具有邻线或桥支柱下部等全方位的（），以适应邻线有货物列车滞留时其上部接触网抢修的需要。提速干线的放线车应具备恒张力放线的功能。

A.作业功能

B.检修功能

C.抢修功能

D.维护功能
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