题目内容

下列各项关于无形资产的初始计量的表述中不正确的是()。A.外购的无形资产,其成本包括购买价下列各项关于无形资产的初始计量的表述中不正确的是()。

A. 外购的无形资产,其成本包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出,包括为引进新产品进行宣传发生的广告费
B. 投资者投入的无形资产的成本,应当按照投资合同或协议约定的价值确定为无形资产的取得成本,但投资合同或协议约定价值不公允的,应按无形资产的公允价值作为无形资产初始成本入账
C. 通过债务重组取得的无形资产成本,应当以其公允价值入账
D. 通过政府补助取得的无形资产成本,应当按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量

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We learn from the news that the Afghan interpreter Sultan Munadi lost his life

A. in the kidnapping happened last week.
B. when British troops tried to rescue him.
C. in the battle between NATO and Taliban.
D. when he worked as an interpreter in Britain.

According to the news, which of the following is NOT what the Palestinians suffered?

A. Lacking of health services.
Being out of work.
C. Impoverishment.
D. Rocket attacks.

Which of the following about the journalist Stephen Farrell is INCORRECT?

A. He was badly wounded in the gun battle.
B. He works for New York Times newspaper
C. He had been kidnapped since last week.
D. He was reporting when the gun battle happened

企业在资产负债表日或之前违反了长期借款协议,导致贷款人可随时要求清偿的负债,仍应当归类为非流动负债。()

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