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问题 多项选择题

下列关于无形资产计价的表述中，符合规定的有( )。

A．购入的无形资产按实际支付的价款作为实际成本

B．投入的无形资产按投资各方确定的价值作为实际成本

C．企业接受的债务人以非现金资产抵债取得的无形资产，支付补价的，按应收债权的账面价值加上补价和相关税费作为实际成本

D．以非货币性交易换入的无形资产，收到补价的按换出资产的账面价值加上支付的相关税费减去补价后的余额作为实际成本

E．接受捐赠的无形资产按捐赠人的约定价格作为实际成本

答案

参考答案：A,B

单项选择题

海关对啤酒征收关税时，应采用（）计算重量的方法。

A.公量

B.理论重量

C.净重

D.法定重量
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单项选择题

Many foreigners who have not visited Britain call all the inhabitants English, for they are used to thinking of the British Isles as England. (1) , the British Isles contain a variety of peoples, and only the people of England call themselves English. The others (2) to themselves as Welsh, Scottish, or Irish, (3) the case may be; they are often slightly annoyed (4) being classified as "English".

Even in England there are many (5) in regional character and speech. The chief (6) is between southern England and northern England. South of a (7) going from Bristol to London, people speak the type of English usually learnt by foreign students, (8) there are local variations.

Further north regional speech is usually " (9) " than that of southern Britain. Northerners are (10) to claim that they work harder than Southerners, and are more (11) They are open-hearted and hospitable; foreigners often find that they make friends with them (12) Northerners generally have hearty (13) : the visitor to Lancashire or Yorkshire, for instance, may look forward to receiving generous (14) at meal times.

In accent and character the people of the Midlands (15) a gradual change from the southern to the northern type of Englishman.

In Scotland the sound (16) by the letter "R" is generally a p sound, and "R" is often pronounced in words in which it would be (17) in southern English. The Scots are said to be a serious, cautious, thrifty people, (18) inventive and somewhat mystical. All the Celtic peoples of Britain (the Welsh, the Irish, the Scots) are frequently (19) as being more "fiery" than the English. They are (20) a race that is quite distinct from the English. (289 words)

Notes: fiery 暴躁的，易怒的。

（18）（）

A.rather

B.still

C.somehow

D.even
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