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问题 问答题

事业单位所有的应用软件都应作为无形资产核算。

答案

参考答案：判断：错误。 （2 分） 理由：对于应用软件，如果它是构成相关硬件不可缺少的组成部分，应当将该软件价值包 括在所属硬件价值中，一并作为固定资产进行核算（1 分） ；如果其不构成相关硬件不可缺 少的组成部分，应当将该软件作为无形资产进行核算（1 分） 。

单项选择题

Which of the following statements about capital budgeting is TRUE()

A. Since capital budgeting is based on cash flows rather than net accounting income, changes in noncash balance sheet accounts such as inventory are not relevant to the analysis.

B. If an investment project would make use of property that the firm currently owns, the project should not be charged with the opportunity cost (rental income) of the property.

C. Any cash flow that can be classified as incremental is relevant in a capital budgeting project analysis.
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计算题

将下列各式因式分解：

（1）（x2+4）2﹣16x2

（2）（x2﹣5）2+8（x2﹣5）+16．
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