广源公司于2008年7月10日从深大公司购得一批产品，价值200 000元(含应付的增值税)，由于广源公司发生财务困难，至2009年1月尚未支付货款。经与深大公司协商，深大公司同意广源公司以一项专利技术偿还债务。该项专利技术的账面价值为195 000元，应交的营业税为9 750元，公允价值为150 000元。广源公司未对转让的专利技术计提减值准备，深大公司未对债权计提坏账准备。假定不考虑其他相关税费。深大公司取得的该项无形资产的入账价值为( )元。

A．150 000
B．195 000
C．200 000
D．140 250

A: What’s the date today
B: It’s June 16.
A: (16) Then it’s Dragon Boat Festival today, isn’t it
B: Yes. (17)
A: Did you have rice dumplings this morning
B: Sure. (18)
A: I didn’t.
B: What a pity! But I happen to have got some with me. (19)
A: I’d love to. By the way, why do you call it Dragon Boat, Festival
B: Because in China, people race dragon boats this day every year.
A: Oh, I see. (20)
B: You are welcome.
A. We Chinese usually eat rice dumplings this day.
B. I hate eating rice dumplings.
C. Thank you for your rice dumpling.
D. I don’t think so.
E. Would you like to have one
F. Already
G. How about you