问题 单项选择题

甲公司预计使用乙公司专利后可使其未来利润增长20%。为此,甲公司与乙公司协议商定,乙公司以其专利权投资于甲公司,双方协议价格为 1800万元,且等于公允价值。甲公司另支付印花税等相关税费4万元、专业服务费用2万元,款项已通过银行转账支付。则甲公司该项无形资产的入账价值为( )万元。

A.1800
B.1920
C.1804
D.1806

答案

参考答案:D

解析: 甲公司接受乙公司作为投资的专利权的成本=1800+4+2=1806(万元)

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High school dropouts(辍学者)earn an average of $ 9,000 less per year than graduates. Now a new study dispels a common belief why they quit. It’s much more basic than flunking out(不及格).

Society tends to think of high school dropouts as kids who just can’t cut it. They are lazy,and perhaps not too bright.So researchers were surprised when they asked more than 450 kids who quit school about why they left.

“The vast majority actually had passing grades and they were confident that they could have graduated from high school.” John Bridgeland, the executive researcher said. About 1 million teens leave school each year. Only about half of African-American and Hispanic(美籍西班牙的)student will receive a diploma(证书),and actually all dropouts come to regret their decision. So, if failing grades don’t explain why these kids quit, what does? Again,John Bridgeland:"The most dependable finding was that they were bored.” “They found classes uninteresting; they weren’t inspired or motivated. They didn’t see any direct connection between what they were learning in the classroom to their own lives, or to their career aspirations.”

The study found that most teens who do drop out wait until they turn sixteen, which happens to be the age at which most states allow students to quit. In the US,only one state,New Mexico,has a law requiring teenagers to stay in high school until they graduate. Only four states: California, Tennessee, Texas and Utah, plus the District of Columbia, require school attendance until age 18, no exceptions, another researcher,says raising the compulsory(义务的)attendance age may be one way to keep more kids in school.

 “As these dropouts look back,they realize they’ve made a mistake. And anything that sort of gives these people an extra push to stick it out and it through to the end, is probably helpful measure.”

New Hampshire may be the next state to raise its school attendance age to 18. But critics say that forcing the students unwilling to continue their studies to stay in school misses the point-the need for reform. It's been called for to reinvent high school education to make it more challenging and relevant, and to ensure that kids who do stick it out receive a diploma that actually means something.  

小题1:Most high school students drop out of' school because__.

A.they have failing grades

B.they take no interest in classes

C.they are discriminated against

D.they are lazy and not intelligent小题2:Acceding to the passage,which state has a law requiring school attendance until they graduate?

A.New Hampshire

B.Utah

C.New Mexico

D.The District of Columbia小题3:The underlined words “stick it out” probably means“__”.

A.complete schooling

B.solve the problem

C.love having classes

D.believe in themselves小题4:From the passage,we can infer the following EXCEPT that_.

A.the grades of most dropouts at school were acceptable

B.about 500, 000 high school dropouts are black and Spanish

C.classes don't appeal to dropouts

D.on average dropouts cannot get good jobs