问题 单项选择题

某企业转让一项专利权,与此有关的资料如下:

该专利权的账面余额50万元,已摊销20万元,计提资产减值准备5万元,取得转让价款28万元,应交营业税1.4万元。假设不考虑其他因素,该企业应确认的转让无形资产净损益为()万元。

A.-2

B.1.6

C.3

D.8

答案

参考答案:B

解析:本题考核无形资产转让损益的计算。转让无形资产的净损益=28-1.4-(50-20-5)=1.6(万元)。

判断题
阅读理解

In many high schools,there are strict rules about using mobile phones. If your phone rings in class,for example,the teacher will be very angry.

Every mobile phone has a ringtone (铃声). It tells you that someone is calling you. Now,there is a ringtone called “mosquitotone (蚊子铃声)”. Using it,students can receive calls and text messages (短信) in class but the teacher will not realize what is happening. How?

Mosquitotone has a special sound. Only children and teenagers can hear it. As we get older,we are unable to hear some sounds with high frequencies (频率). As a result,a child or teenager can hear the mosquitotone ringtone, but its_inaudible_to someone 20 or older.

But sometimes,people over 20 can hear the ringtone. One British student’s phone uses mosquitotone. In class,the student’s phone rang. The 32­year­old teacher looked at the student and became unhappy. “I heard that. You know the rule:no mobile phone in class.”

Not all the students are interested in mosquitotone. Jerry Jones,a high school student of 17,says,“Using mosquitotone too often is bad for our hearing. I may use it for pleasure,but not in class. It’s unfair to the teachers!”

What do parents think of mosquitotone?“I think it is perfect for places like movie theaters,” says Connie Neeson,44.“Think about it. Yon’re watching a film and someone’s mobile phone rings. Mosquitotone is good because many people don’t hear it. However,it also has a bad influence on their study if students use it in class.”

小题1:Mosquitotone works because ________.

A.it is very loud

B.it has no sound

C.it has a beautiful sound

D.it uses high frequencies小题2:The under lined part “its_inaudible_to” means “________”.

A.it can’t be seen by

B.it can’t be heard by

C.it isn’t popular with

D.it isn’t healthy for小题3:The 32­year­old teacher felt unhappy because the student ________.

A.was late for class

B.didn’t do his homework

C.couldn’t answer her question

D.was using a mobile phone in class小题4:Connie Neeson thinks that mosquitotone ________.

A.has no bad influence

B.is unfair to the teachers

C.has its advantage and disadvantage

D.can’t be used in any public place