问题 单项选择题

甲公司于2012年7月1日,以200万元的价格转让一项无形资产所有权,同时发生相关税费3万元。该无形资产系2009年7月1日购入并投入使用,其入账价值为300万元,预计使用年限为5年,法律规定的有效年限为6年,该无形资产按照直线法摊销。则2012年因该专利权的摊销和处置对公司利润总额的影响为()万元。

A.107

B.77

C.17

D.47

答案

参考答案:D

解析:该项无形资产的入账价值为300万元,存在不同的摊销年限选择时,应选择较短者,则本题应按照5年时间摊销。2012年处置前计提的摊销金额=300/5×6/12=30(万元)。至出售日已摊销300/5×3=180(万元),因此,出售时该无形资产的账面价值为120万元,处置损益=200-3-120=77(万元),2012年因该专利权的摊销和处置对公司利润总额的影响=-30+77=47(万元)。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项多余选项。

 小题1: It crossed New York from Buffalo on Lake Erie Troy to Albany on the Hudson River. 小题2: . The canal served as a route over which industrial goods could flow into the west, and materials could pour into the east. The Erie Canal helped New York develop into the nation's largest city.

The building of the canal was paid for entirely by the state of New York. 小题3: Between 1825,when the canal was opened ,and 1882,when toll charges(过运河费) were stopped ,the state collected $121,461,891.

For a hundred years before the Erie was built, people had been talking about a canal which could join the Great Lakes and the Atlantic Ocean. The man who planned the Erie Canal and carried the plan through was De Clinton. Those who were against the canal laughingly called it"Clinton' Ditch(沟).  小题4: . He and Governor Morris went to Washington in 1812 to ask for help for the canal, but they were unsuccessful.

Clinton became governor of New York in 1817,and shortly afterwards, on July 4,1817,broke ground for the canal in Rome, N.Y. The first part of the canal was completed in 1820. 小题5:  . The length of the canal is 363 miles.

As the canal grew, towns along its course developed fast.

It cost $7,143,789 , but it soon gained its price many times over.

The Erie Canal was the first important national waterway built in the US.

More workers were needed to build the canal.

Clinton talked and wrote about the canal and drew up plans for it.

To dig the canal benefited Americans.

It joined the Great Lakes with the Atlantic Ocean.

判断题