问题 单项选择题

甲公司2011年1月10日开始自行研究开发无形资产,12月31日开发完成达到预定用途。其中,研究阶段发生职工薪酬60万元、计提专用设备折旧80万元;进入开发阶段后,相关支出符合资本化条件前发生的职工薪酬60万元、计提专用设备折旧60万元,符合资本化条件后发生职工薪酬200万元、计提专用设备折旧400万元。假定不考虑其他因素的影响,甲公司2011年对上述研发支出进行的下列会计处理中,正确的是( )。

A.确认管理费用140万元,确认无形资产720万元
B.确认管理费用260万元,确认无形资产600万元
C.确认管理费用60万元,确认无形资产800万元
D.确认管理费用200万元,确认无形资产660万元

答案

参考答案:B

解析: 根据现行企业会计准则规定,只有在开发阶段符合资本化条件情况下的 支出才能计入无形资产的入账价值,此题中开发阶段符合资本化条件的支出金额=200+100=600(万元),确认为无形资产;其他支出全部计入当期损益,所以计入管理费用的金额=(60+80)+(60+60)=260(万元)。

阅读理解

任务型阅读。

     A terrible explosive noise was heard, immediately followed by strong shaking of the classroom building. Mrs Li Lan, a country school teacher in Sichuan, who was giving a class, could hardly keep on her feet,

and many of her pupils made panic cries. Mrs Li realized at once that it must be a powerful earthquake

hitting the area. Though she herself was scared, she managed (设法) to make the children calm down,

opened the door right away and told the children to leave the classroom and get down to the playground

as quickly as possible.

     When all the children had left, she followed them to the first floor. The earth still kept moving violently (剧烈地). Some of the buildings nearby were falling down, and a great number of falling stones were

rolling down from the hills behind the school. Suddenly, she found a little boy fell over and was hit by a big stone right on his body. She forgot the danger she was facing and ran over, trying to push the stone away. The stone was so big that it was not easy for her to move it. She kept pushing until the boy was pulled out, carrying him to the center of the playground. The boy was later sent to hospital and saved.

1. What kind of disaster (灾难) happened in the story?

__________________________________________________ .

2. What were the children doing when the disaster happened?

__________________________________________________ .

3. What was Mrs Li's action when she saw the boy under the stone?

__________________________________________________ .

4. Did Mrs Li fear death in the face of great danger?

__________________________________________________ .

5. What do you want to say after you finish reading the story?

__________________________________________________ .

单项选择题