问题 单项选择题

甲公司20×8年度发生的有关交易或事项如下:
(1) 1月1日,与乙公司签订股权转让协议,以发行权益性证券方式取得乙公司持有的丙公司80%股权。购买日,甲公司所发行权益性证券的公允价值为12000万元,丙公司可辨认净资产账面价值为13000万元,公允价值为16000万元。购买日前,甲公司、乙公司不存在关联方关系。
购买日,丙公司有一项正在开发并符合资本化条件的生产工艺专有技术,已资本化金额为560万元,公允价值为650万元。甲公司取得丙公司80%股权后,丙公司继续开发该项目,购买日至年末发生开发支出1000万元。该项目年末仍在开发中。
(2) 2月5日,甲公司以1800万元的价格从产权交易中心竞价获得一项专利权,另支付相关税费90万元。为推广由该专利权生产的产品,甲公司发生宣传广告费用25万元、展览费15万元。该专利权预计使用5年,预计净残值为零,采用直线法摊销。
(3) 7月1日,甲公司与丁公司签订合同,自丁公司购买管理系统软件,合同价款为5000万元,款项分五次支付,其中合同签订之日支付购买价款的20%,其余款项分四次自次年起每年7月1日支付1000万元。管理系统软件购买价款的现值为4546万元,折现率为5%。该软件预计使用5年,预计净残值为零,采用直线法摊销。
[要求] 根据上述资料,不考虑其他因素,回答下列问题。

甲公司竞价取得专利权的入账价值是( )万元。

A.1800

B.1890

C.1915

D.1930

答案

参考答案:B

解析: 无形资产(专利权)入账价值=1800+90=1890(万元)。外购的无形资产,其成本包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。下列各项不包括在无形资产的初始成本中:(1) 为引入新产品进行宣传发生的广告费、管理费用及其他间接费用;(2) 无形资产已经达到预定用途以后发生的费用。

阅读理解

Some people like to get up early, but some do not. In fact, it is really good for us to get up early every day. Maybe those who don’t like getting up early will not believe this, but it is true. Scientists made a survey(调查) in about one thousand people, and then they found that early rising people had less disease(疾病) than late rising people, and early rising people also look healthier than late rising people, and so on.

So we may know early rising is helpful in more than one way. Firstly, it helps to keep us healthy. We all need fresh(新鲜的) air. And air is the freshest early in the morning. Besides(此外), it is useful to do morning exercises.

Secondly, early rising helps us in our studies. In the morning we learn more quickly and find it easier to understand what we learn.

Thirdly, early rising can give us a plan of our work for the day. We cannot work well without a good plan.

Fourthly, early rising gives us enough time to get ready for our work, such as to wash our hands and faces and eat our breakfast.

Late risers may find it difficult to form(形成) the habit(习惯) of early rising. They have to make an effort(努力) to do so. As the English proverb(谚语) says, “Early to bed and early to rise makes a man healthy, wealthy and wise.”

小题1:We may read this passage in a _______ magazine.

A.health

B.sports

C.music

D.travel小题2:Early rising people are _______ than late rising people.

A.fatter

B.thinner

C.healthier

D.cleverer小题3:Air is the freshest ______ according to the passage.

A.in the morning

B.in the afternoon

C.in the evening

D.all day小题4:Which of the following is NOT the result(结果) of early rising?

A.People can get ready for their work.

B.People can get fresh air.

C.People can learn things more quickly and better.

D.People can have enough food for breakfast.小题5:If a man always likes to get up late, it’s ___ for him to form the habit of getting up early.

A.easy

B.difficult

C.happy

D.sad

单项选择题