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【单选题】
【例题•单选题】2009年12月31日,甲公司购入一台设备并投入使用,其成本为25万元,预计使用年限5年,预计净残值1万元,采用双倍余额递减法折旧。假定不考虑其他因素,2010年度该设备应的折旧为( )万元。(2011年)A.
4.8
B.
8
C.
9.6
D.
10
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举一反三
【简答题】无形资产(intangible assets)
【单选题】It does in the()of transfer of intangible assets or immovable property.
A.
circumstances
B.
operation
C.
case
【简答题】无形成本(intangible costS)
【单选题】Which of the following is not an intangible factor in a negotiation?
A.
the need to look good
B.
final agreed price on a contract
C.
the desire to book more business
D.
All of the above are intangible factors.
【单选题】Which of the following statements relating to intangible assets is true?
A.
All intangible assets must be carried at amortised cost or at an impaired amount; they cannot be revalued upwards
B.
The development of a new process which is not expected to increase sales revenues may still be recognised as an intangible asset
C.
Expenditure on the prototype of a new engine cannot be classified as an intangible asset because the prototype has been assembled and has physical substance
D.
Impairment losses for a cash generating unit are first applied to goodwill and then to other intangible assets before being applied to tangible assets
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