问题 单项选择题

A企业于2004年初购入一项专利权,实际成本为100万元,法律有效年限为12年,估计受益年限为10年。2004年末,对该项无形资产进行检查,估计其可收回金额为72万元。2005年1月30日,A企业以70万元的价格出售该专利权,不考虑相关税费,则出售该专利权时应确认的营业外支出金额为( )万元。

A.-20

B.1.33

C.2

D.20

答案

参考答案:C

解析: 2004年末该专利权的账面余额为100-10=90(万元),应计提减值准备96-72= 18(万元)。2005年1月不必摊销,则出售时应确认的营业外支出金额为72-70=2(万元)。

单项选择题

Jack’s friend Tony had recently gotten a tattoo (纹身), and Jack was so impressed by Tony’s bravery and his tattoo that he decided to get one too. Why do a lot of young people in North America get tattoos today Peer pressure, media influence, and personal expression are some of the common reasons.

The desire to be part of a group, to be accepted by one’s friends or peers, can have a great influence on what a person does. Sometimes, wearing a tattoo can be a sign that you belong to a certain group. Gangs often use special clothes and tattoos to identify their particular group. For example, in one gang all the members may wear green army jackets and have large "Xs" tattooed on their arms. It is not only gangs that have this type of special "uniform". Young people often belong to a certain group of friends. Some of these groups wear only brand-name clothes. Others wear tattoos. When a person’s friends are all doing something, such as getting a tattoo, that person is more likely to do the same thing, and get a tattoo too.

The media is another big influence behind the popularity of tattoos in North America. A wide variety of media images show tattoos. Tattoos can be seen on people appearing in commercials selling expensive cars. Famous sports heroes with tattoos are shown in magazines. Fashion models are often seen in magazines and on TV wearing designer clothes that show their bodies tattooed with detailed and colorful patterns. These media images link tattoos to ideas of wealth, success, and status. As a result, many people decide to get a tattoo for its fashion and status value.

It is not always the influence of other people or the media that results in a person getting a tattoo. Many people decide to wear tattoos in order to express their artistic nature, their beliefs, or their feelings -- in other words, to show their individuality. A musician in a rock band may get a tattoo of a guitar on the arm. Some environmentalists may tattoo pictures of endangered animals on their shoulders. Lovers may tattoo each others’ names over their hearts. A tattoo can be a public sign to show what is important in a person’s life.

Gang members wear the tattoo of "Xs" to show their ().

A. individuality

B. sense of belonging

C. sense of honor

D. power

判断题