搜题请搜索小程序“爱下问搜题”
问题 单项选择题

按照企业会计准则规定，下列各项中应作为无形资产入账的是()。

A.开办费

B.房地产开发企业取得的用于建造对外出售的房屋建筑物的土地使用权

C.为获得土地使用权支付的土地出让金

D.为开发新技术发生的研究阶段的费用

答案

参考答案：C

解析：选项A，应计入管理费用;选项B，应计入所建造房屋建筑物的成本;选项D，研究阶段发生的支出，先计入“研发支出—费用化支出”科目，期末，将其转入“管理费用”。

填空题

按照国际分类，第三方物流供应商可以分为（），管理型第三方物物流供应商，整合型第三方物流管理供应商。
查看答案
填空题

B Egyptian Villages 埃及村落

Most of the inhabitants live in mud-brick homes, their (1)  walls insulating against the afternoon heat. Flat roofs, exposed (2)  the northern evening breezes, serve as cool sleeping (3)  as well as storage areas. Villagers plaster the outer walls (4)  often trim them in blue, a color they believe (5)  off the evil eye. As a man becomes richer, (6)  can add a second story to his house perhaps (7)  his married son. Those villagers who have made the (8)  to Mecca paint the legend of their trip on (9)  outer walls of their homes. Such hajj houses, along (10)  the mosques, are the most distinguished buildings in a (11)

Some villagers build ornate pigeon coops close to their (12) , using the birds as food and their droppings to (13)  crops. Many houses still have dirt floors and lack (14)  or running water; women with jars balanced on their (15)  make the trek to the community well, and children donkeys haul the (16)  liquid in jerry cans.

All (17)  said, government sponsored building programs have also brought newer (18)  residences and utilities to some villages, particularly those outside (19)  Nile Valley in the Oases and the Red Sea (20)  areas.

2.（）
查看答案