问题 单项选择题

2009年12月1日,某企业研制并开发某种新产品,研究过程中发生各项费用共计85000元,其中耗用材料45000元,支付研制人员工资20000元,其他费用20000元。开发过程中发生各项费用共计185000元(符合资本化条件),其中耗用材料85000元,支付研制人员工资20000元,其他费用80000元。该种新产品研制成功,经申请取得A专利权,申请专利权的过程发生专利登记费用30000元,律师费5000元。那么A专利权的入账价值为( )元。

A.220000

B.12000

C.115000

D.85000

答案

参考答案:A

解析: 企业自行开发并按法律程序申请取得的无形资产,在自行开发无形资产过程中,研究阶段发生的费用应计入当期损益,开发阶段发生的费用不符合资本化条件的计入当期损益,符合资本化条件的应计入无形资产成本,同时依法取得时发生的注册费、聘请律师费等费用也应计入无形资产成本。所以A专利权的入账价值为185000+30000+5000=220000(元)。

选择题
单项选择题

Washington, DC has traditionally been an unbalanced city when it comes to the life of the mind. It has great national monuments, from the Smithsonian museums to the Library of Congress. But day-to-day cultural life can be thin. It attracts some of the country’s best brains. But far too much of the city’s intellectual life is devoted to the minutiae of the political process. Dinner table conversation can all too easily turn to budget reconciliation or social security.

This is changing. On October 1st the Shakespeare Theatre Company opened a 775-seat new theatre in the heart of downtown. Sidney Harman hall not only provides a new stage for a theatre company that has hitherto had to make do with the 450-seat Lansburgh Theatre around the corner. It will also provide a platform for many smaller arts companies.

The fact that so many of these outfits are queuing up to perform is testimony to Washington’s cultural vitality. The recently-expanded Kennedy Centre is by some measures the busiest performing arts complex. But it still has a growing number of arts groups which are desperate for mid-sized space down- town. Michael Kahn, the theatre company’s artistic director, jokes that, despite Washington’s aversion (厌恶) to keeping secrets, it has made a pretty good job of keeping quiet about its artistic life. The Harman Centre should act as a whistle blower.

Washington still bows the knee to New York and Chicago when it comes to culture. But it has a good claim to be America’s intellectual capital. It has the greatest collection of think-tanks on the planet, and it regularly sucks in a giant share of the country’s best brains. Washington is second only to San Francisco for the proportion of residents twenty-five years and older with a bachelor’s degree or higher.

Washington’s intellectual life has been supercharged during the Bush years, despite the Decider’s aversion to ideas. September 11th, 2001, put questions of global strategy at the center of the national debate. Most of America’s intellectual centers are firmly in the grip of the left-liberal establishment. For all their talk of "diversity" American universities are allergic to a diversity of ideas. Washington is one of the few cities where conservatives regularly do battle with liberals. It is also the center of a fierce debate about the future direction of conservatism.

The danger for Washington is that this intellectual and cultural renaissance will leave the majority of the citizens untouched. The capital remains a city deeply divided between over-educated white itinerants and under- educated black locals. Still, the new Shakespeare theatre is part of job-generating downtown revival. Twenty years ago downtown was a desert of dilapidated(破旧的) buildings and bag people. Today it is bustling with life. If Washington is struggling to fix the world, at least it is making a reasonable job of fixing itself.

By mentioning the 9·11 terrorist attack in Paragraph 5, the author intends to ()

A. discuss the changes of Washington’s cultural life in Bush’s administration

B.indicate that Washington’s intellectual life is more developed than elsewhere

C. highlight the question of American global strategy in the national debate

D.draw a Comparison between American universities and Washington