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问题 多项选择题

下列有关无形资产的会计处理，正确的有( )。

A．将自创商誉确认为无形资产

B．将转让使用权的无形资产的摊销价值计入营业外支出

C．将转让所有权的无形资产的账面价值计入其他业务成本

D．将转让使用权的无形资产的摊销价值计入其他业务成本

E．将预期不能为企业带来经济利益的无形资产的账面价值转销

答案

参考答案：D,E

解析： 自创商誉不能确认为无形资产；转让使用权的无形资产的摊销价值应计入其他业务成本；转让无形资产的所有权，将无形资产的账面价值转销，无形资产出售净损益计入营业外收支。

填空题

元素周期表中第四周期元素由于受3d电子的影响，性质的递变规律与短周期元素略有不同。

Ⅰ．第四周期元素的第一电离能随原子序数的增大，总趋势是逐渐增大的。

镓（31Ga）的基态电子排布式是_________________________________________；

31Ga的第一电离能却明显低于30Zn，原因是______________________________________；

Ⅱ．第四周期过渡元素的明显特征是形成多种多样的配合物。

（1）CO和NH3可以和很多过渡金属形成配合物。CO与N2互为等电子体，CO分子中C原子上有一孤电子对，C、O原子都符合8电子稳定结构，则CO的结构式可表示为________________。NH3 分子中N原子的杂化方式为_______杂化，NH3分子的空间立体构型是____________。

（2）向盛有硫酸铜水溶液的试管中加氨水，首先形成蓝色沉淀，继续加入氨水沉淀溶解，得到深蓝色透明溶液，向该溶液中加乙醇，析出深蓝色晶体。蓝色沉淀先溶解，后析出的原因是：__________________________________________（用相关的离子方程式和简单的文字说明加以解释）

（3）如图甲所示为二维平面晶体示意图，所表示的化学式为AX3的是________。

（4）图乙为一个金属铜的晶胞，此晶胞立方体的边长为acm，Cu的相对原子质量为64，金属铜的密度

为ρ g/cm3，则阿伏加德罗常数可表示为________ mol-1(用含a、ρ的代数式表示)。
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单项选择题

Home prices slid in November, raising questions about whether the housing recovery is robust enough to maintain a sustained turnaround. From October to November, home prices fell 0.2% after (1) 0.1% in October, according to a report Tuesday by Standard & Poor’s/Case-Shiller’s home price index. (2) five of the 20 metro areas (3) by the index saw price increases for the month.

On a(n) (4) basis, prices were 5.3% lower in November than in November 2008. Prices were the same as in late 2003. "What we’ve seen (5) the past couple of months is that the pace of (6) has fallen down," says Maureen Maitland of Standard & Poor’s. "Some markets have (7) Is that because we haven’t (8) the foreclosure (回赎权的取消) cycle Because of unemployment We’re not seeing the (9) we were seeing in the last summer months. "

Metro areas that have seen a retreat in home prices (10) Seattle, Charlotte, Las Vegas and Tampa. All four (11) gains they made in recent months (12) . (13) , for the 20-metro index, the annual rate of decline is improving. That (14) , with other recent housing reports that show prices (15) or accelerating, could point to (16) the housing market is starting to (17) its footing, some economists say. Existing home sale prices were $178 300 in December, which is 1.5% higher than December 2008, according to a report this week by the National Association of Realtors. That was the first year-over-year (18) in median price since August 2007.

"The most (19) thing we can say is not only the market is stabilizing, but we’ve seen that housing demand is p," says Bernard Baumohl, with the Economic Outlook Group. "Housing probably will continue to climb upwards through the summer, (20) it could slip a little as the tax credit expires. \

5（）

A.with

B.over

C.under

D.upon
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