搜题请搜索小程序“爱下问搜题”
问题 单项选择题

甲公司2013年12月31日无形资产的账面原值为1600万元，摊销年限为10年，预计净残值为0，采用直线法摊销，已摊销年限为5年。12月31日经减值测试，该专利技术的可收回金额为750万元。假设不考虑其他因素，2013年12月31日计提的无形资产减值准备为（）万元。

A.800

B.50

C.750

D.1550

答案

参考答案：B

解析：计提的无形资产减值准备=（1600-1600/10×5）-750=50（万元）。

阅读理解
阅读短文，根据文章的内容选择最佳答案。

     Fei Junlong and Nie Haisheng, the two astronauts on China's second manned space
mission, are both selected air force pilots (飞行员), like the first astronaut Yang Liwei. 
     Fei, 40, is from Kunshan, East China's Jiangsu Province. He was selected as one of
the five astronaut candidates (候选人) for China's first manned space flight, Shenzhou V.

    Nie, 41, is from Zaoyang, Central China's Hubei Province. He was selected as one of
the three finalists for Shenzhou V. The other two were Yang Liwei and Zhai Zhigang.

    Hong Kong Disney Park is now open and many people are going there. Thousands of fans
of Mickey, Minnie, and the other Disney characters (人物) came together to celebrate its
opening day. There are a lot of toys and funny games in the park. They are bringing smiles
to kids and adults (成年人). On its opening day, there were about 30,000 visitors. Most of
them went with their family.
1. How many Chinese astronauts have been sent up into the space so far?
A. One.
B. Two.
C. Three.
2. Who was born in Kunshan, Jiansu Province?
A. Fei Junlong.
B. Nie Haisheng.
C. Yang Liwei.
3. How many visitors went to Hong Kong Disney Park on the opening day?
A. Thirteen thousand.
B. Three hundred thousand.
C. Thirty thousand.
4. These two reading pieces are probably from ______.
A. dictionaries
B. advertisements
C. newspapers
查看答案
选择题

2010年1月1日起，根据国务院事业单位收入分配制度改革的计划，绩效工资制度在全国所有事业单位全面实施，将事业单位员工的薪酬收入与个人业绩挂钩。对事业单位实施绩效工资

①是对我国现行分配制度的根本性变革 ②体现了按劳分配原则 ③把劳动者付出的劳动数量和质量与个人收入直接联系在一起，有利于激发劳动者的劳动积极性 ④实现了按劳分配与按生产要素分配的分离
查看答案