问题 单项选择题

某股份有限公司于2007年7月1日,以50万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2004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。转让该无形资产发生的净损失为( )万元。

A.70

B.73

C.100

D.103

答案

参考答案:B

解析: 该项无形资产的入账价值为300万元,在存在不同的摊销年限选择时,应选择孰短者,本题则应按照5年时间摊销,平均每年应摊销60万元。至出售日已摊销60×3= 180(万元),因此,出售时该无形资产的账面价值为120万元,其处置损益=50-3-120 =-73(万元)。

阅读理解

阅读理解。

      The weather was fine last night. My friend named Steve and I decided to sleep in the open air. I found the sleeping bags under the bed in my room. I also packed some snacks. We could hardly wait for it to

get dark.We opened our sleeping bags and put them on the grass in front of my house.Steve and I played

some games,talked about something interesting and had a snack. In the end it got darkWe were just falling asleep when we heard something unusual.

     "Maybe it is just a small animal,” I said. Steve said nothing, but I could feel he was frightened. After I

looked around, I was sure it wasn’t an animal. It was my little brother, Tommy.

     "What are you doing here?" I asked. "You know, Tommy, you frightened us."

     "Sorry, Bill," he said. "It's hot in the room. I want to sleep outside with you."

     "Well, OK," I said. "Just come and lie down next to us."

     "Good night, Bill and Steve," said Tommy. "And thanks."

1. What did Steve and Bill decide to do last night?

_____________________________________________                                                      

2. Where did Bill find the sleeping bags?   

_____________________________________________                                                                     

3. How did Steve feel when he heard something strange?

_____________________________________________                                        

4. What did Tommy come out of the house to do? 

_____________________________________________                                                     

5. How many persons slept in the open air at last in the story?                                

_____________________________________________

单项选择题 A1/A2型题