题目内容

不属于无形资产。

A. 非专利权技术
B. 开办费
C. 土地使用权
D. 商誉20

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欧洲证券市场属于国际化了的国别证券市场。()

A. 正确
B. 错误

最适合于破产企业资产评估的方法是()。

A. 现行市价法
B. 重置成本法
C. 收益现值法
D. 清算价格法

某公司拥有某项专利权账面成本为600万元,该专利权的摊销年限为10年,按直线法摊销,已摊销5年,残值为0,已计提减值准备160万元,该专利权生产的产品已没有市场,预期不能再为企业带来经济利益,则处置后确认的营业外支出为()。

A. 300万元
B. 600万元
C. 140万元
D. 160万元

Section A
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.
听力原文:M: I would like two tickets for the 9 o'clock show this evening.
W: I'm sorry, Sir. They are sold out. But we have a few left for tomorrow.
Q: What do we learn from this conversation?
(1)

A. The man wants to attend tomorrow's show.
B. There aren't any tickets left for tonight's show.
C. There aren't any tickets left for tomorrow's show.
D. The man doesn't want to attend tomorrow's show.

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