关于无形资产的初始计量，下列说法中正确的有()
A.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
B.购人无形资产超过正常信用条件延期支付价款，实质上具有融资性质的，应按取得无形资产购买价款总额入账
C.投资者投入的无形资产的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外
D.企业取得的土地使用权应作为无形资产核算，一般情况下，当土地使用权用于自行开发建造厂房等地上建筑物时，相关的土地使用权账面价值不转入在建工程成本
E.企业取得的土地使用权应作为无形资产核算，一般情况下，当土地使用权用于自行开发建造厂房等地上建筑物时，相关的土地使用权账面价值应转入在建工程成本
参考答案：A, C, D
解析：购入无形资产超过正常信用条件延期支付价款，实质上具有融资性质的，应按取得无形资产购买价款的现值入账。
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| The Pecan Thief When I was six years old, I was visiting my grandfather' s farm in Kansas.Grandpa had sent me into the 1 to gather pecans for us to enjoy later.  Pecan picking was really 2 work and my little basket was only  half full.I wasn' t about to_3_ Grandpa down.Just then something caught my 4 . A large brown squirrel was a few feet away.I watched as he picked up a pecan, hurried to a tree and 5 in a large hole in the trunk.A moment later the squirrel 6 out and climbed down to the ground to pick up another nut.Once again, he took the pecan back to his hiding place. Not so 7 anymore, I thought.I dashed over to the tree and looked into the hole.It was 8 with pecans!Golden pecans were right there for taking.This was my 9 . Handful by handful, I scooped all of those pecans into my basket.Now it was full! I was so 10 of myself.I couldn' t wait to show Grandpa all the pecans. 11 , I ran back and shouted, "Look at all the pecans!" He looked into the basket and said, "Well, well, how did you find so many?" I told him how I' d 12 the squirrel and taken the pecans from his hiding place. Grandpa congratulated me on how smart I' d been in observing the squirrel and his habits.Then he did something that 13 me.He handed the basket back to me and put his arm gently 14 my shoulders. "That squirrel worked very hard to gather his winter 15 of food, " he said."Now that all of his pecans are gone, don' t you think that little squirrel will 16 the cold winter?" "I didn't think about that, " I said. "I know, " Grandpa said."But a good man should never take 17 of someone else' s hard work." Suddenly I felt a bit 18 .The image of the starving squirrel wouldn't 19 my mind.There was only one thing I could do.I carried the basket back to the tree and poured all the nuts into the hole. I didn't eat any pecans that night, but I had something much more filling-the 20 of knowing I had done just the right thing. | ||||
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