运用成本法评估无形资产时,需要鉴定的无形资产存在的贬值包括()。
A. 外观性贬值
B. 实体性贬值
C. 功能性贬值
D. 经济性贬值
E. 周期性贬值
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某企业拟转让“爱家牌”微波炉的商标使用权,该商标产品市场售价为1000元/台,比普通商标的微波炉单位售价高出100元/台。拟购买商标企业年生产能力100000台,双方商定商标许可使用期为3年,按照该商标产品年超额利润的30%支付商标许可使用费,折现率为10%,所得税税率为25%。要求:评估该商标使用权的价格。
Michael has been asked to prepare a presentation for the company directors on good corporate governance.Which one of the following is he likely to exclude from his presentation?
A. Risk management
B. Internal controls
C. Maximizing shareholder wealth
D. Accountability to stakeholders
The tasks of which body include: monitoring the chief executive officer, formulating strategy, and ensuring that there is effective communication of the strategic plan?
A. The audit committee
B. The Public Oversight Board
C. The board of directors
D. The nomination committee
Which of the following would not be included in the principles of Corporate Social Responsibility? ?
A. Human rights
B. Employee welfare
C. Professional ethics
D. Support for local suppliers