下列各项中，不属于无形资产的是( )。A．专利权 B．非专利技_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题单项选择题

下列各项中，不属于无形资产的是( )。

A．专利权

B．非专利技术

C．土地使用权

D．商誉

答案

参考答案：D

解析：本题考查重点是对“无形资产的含义”的了解。无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产主要包括：专利权、非专利技术、商标权、著作权、土地使用权、特许权等。所以，选项A、B、C均属于无形资产。因此，本题的正确答案为D。

完形填空

As Christmas is coming, there are presents to be bought, cards to be sent, and rooms to be cleaned. Parents are faced with difficult jobs of hiding presents from curious young children. If the gifts are large, this is sometimes a real    11 . On the Christmas Eve, young children find the excitement almost unbearable. They are torn between the wish to go to bed early so that Father Christmas will bring them presents quickly and the wish to   12  up late so that they will not   13  the fun. The wish for gifts usually proves stronger. But though children go to bed early, they often lie   14  for a long time, hoping to get a short look at Father Christmas.
Last Christmas, my wife and I   15  hid a few large presents in the storeroom. I   16  the moment when my son, Jimmy, would ask me where that new bike had come from, but fortunately he did not see it.
On Christmas Eve,   17   took the children hours to go to sleep. It must have been nearly   18  when my wife and I went quietly into their room and began   19  stockings. Then I pushed in the   20  I bought for Jimmy and left it beside the Christmas tree. We knew we would not get much sleep that night, for the children were   21  to get up early. At about five o’clock the next morning, we were   22  by loud sounds coming from the children’s room—they were shouting excitedly!   23   I had time to get out of bed, young Jimmy came riding into the room on his new bike, and his sister, Mary, followed close behind pushing her new baby carriage.   24  the baby arrived. He moved on the hands and knees into the room dragging a large balloon. We were woken up   25  by them at this time.

D．successfully

单项选择题

人力资源有质和量的限制，只能在一定条件下形成，只能以一定的规模加以利用，这是人力资源的（）

A.可用性

B.物质性

C.客观性

D.有限性