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【多选题】
2011年1月1日,某企业购入一项专利技术,当日投入使用,初始入账价值为500万元,摊销年限为10年,采用直线法进行摊销,2013年12月31日该专利技术预计可收回金额为280万元,假定不考虑其他因素,2013年12月31日关于该项专利技术的会计处理结果正确的有( )
A.
2013年12月31日该项专利技术的账面价值为280万元
B.
2013年12月31日该项专利技术的账面价值为350万元
C.
2013年度的摊销总额为50万元
D.
2014年度的摊销总额为40万元
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参考答案:
举一反三
【简答题】文学史上,“三曹”指的是_____、_______、_______。
【单选题】When interest rates rise, borrowers of______may suffer from financial hardship. As a result, borrowers tend to prefer______.
A.
insured mortgages…conventional mortgages
B.
ARMs... fixed-rate mortgages
C.
zero down payment mortgages…amortized mortgages
D.
fixed-rate mortgages... ARMs
【单选题】When interest rates fall,______.
A.
bond prices are likely to fall by a greater amount
B.
stock prices are likely to fall
C.
bond prices are likely to fall by an equal amount
D.
stock prices are 1ikely to rise
【多选题】经济活动中通常使用的计量单位包括( )
A.
.劳动计量单位
B.
.实物计量单位
C.
.货币计量单位
D.
.价值计量单位
【单选题】When interest rates increase, the price of______.
A.
short-term bonds increases less than the decrease in the price of long-term bonds
B.
long-term bonds decreases more than the increase in the price of short-term bonds
C.
short-term bonds decreases less than the decrease in the price of long-term bonds
D.
short-term bonds decreases more than the decrease in the price of long-term bonds
【单选题】In China,the statement "Yes,it might be difficult."probably means"______".
A.
I disagree with you
B.
I agree with you
C.
I can't tell
D.
It is really difficult
【判断题】This statement "I'd like to see you tomorrow if you have time." is polite because it uses the pattern "I'd like to... if..."
A.
正确
B.
错误
【单选题】(Para.3) Which of the following statement is correct concerning the understanding of the sentence "it is difficult to believe that you are walking among human beings"?
A.
There are no humans in the city.
B.
People are not treated as humans in the city.
C.
People are just like animals in the city.
【简答题】已知,|x|=5,y=3,则x-y=(    )
【单选题】足三里位于:
A.
位于梁丘下 3 寸
B.
位于上巨虚上 2 寸
C.
位于膝关下 3 寸
D.
位于犊鼻下 3 寸
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