下列关于无形资产处置的说法中，正确的有( )。
A．无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销，计入当期管理费用
B．企业出售无形资产的，应将所取得的价款与该无形资产账面价值以及出售该项资产发生的相关税费之和的差额计入当期损益
C．企业将所拥有的专利技术的使用权转让，仍应按期对其成本进行摊销，摊销金额计入管理费用
D．企业将所拥有的专利技术的使用权转让，发生的与转让相关的费用支出应该计入其他业务成本
E．企业出售无形资产发生的净损益通过营业外收入或营业外支出来核算
参考答案：B,D,E
解析： 选项A，无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销，计入当期营业外支出；选项C，摊销金额应计入其他业务成本。
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| Steve Morris was not a typical child. But when he was nine, his 1 to be typical was very strong. Of all the people Steve remembered, one woman, his primary-school teacher, Mrs Beneduci, 2 in his mind. Mrs Beneduci was a wise person. She realized that mere words to a kid 3 not carry much weight. So instead, with the secret aid of a little mouse, she found a 4 to show Steve his real talent. One day Mrs Beneduci began her 5 with the question: who was Abraham Lincoln? Amy was required to answer it. She said in a 6 voice, "Uh…he, uh, had a beard." The students burst into 7 . "Steve?" said the teacher. Steve stood up and 8 confidently, "He was the 16th President of the United States." 9 with Steve's performance, the teacher then added that Abraham Lincoln had been President during the Civil War…Then she stopped, 10 she was listening to something. It sounded like a mouse. The little girls screamed. Some stood on their chairs. Mrs Beneduci tried to 11 the students down, and asked Steve to find the poor little creature. Steve sat straight up in his chair and asked everybody to be 12 . In the sudden stillness he raised his head, hesitated for a moment, and 13 to the wastebasket. "He's right over there!" said Steve 14 " I can hear him!" And so he was: a frightened little mouse that was 15 beneath the wastepaper, hoping to go 16 . Nature gave him a remarkable pair of 17 to make up for his blindness. In the heart of small, sightless Steve a pride was born, and that pride is with him still. 18 the incident, Mrs Beneduci would continue to 19 his talent, and she always reminded Steve of the little mouse. A little mouse gave a small boy 20 . Steve Morris is now a singer who is popular all over the world. | ||||
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