企业摊销无形资产，应当自无形资产可供使用时起，至不再作为无形资产确认时止。 ()
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在远期合约中，无论是持有多头头寸，还是持有空头头寸，双方都要承担对方不履约的风险。 ()
A. 正确
B. 错误
Huntington based his conclusions on______.
A. records of changes in his own intelligence
B. work with peoples in different climates
C. records of temperature changes
D. all of the above
People buy cell phones for the following reasons except that______.
A. they're popular
B. they're useful
C. they're cheap
D. they're convenient
某企业发行一债券，面值为2 000元，期限为5年，票面利率为10％，每年付息一次，到期一次还本，发行费率为5％，所得税税率为25％，则该债券的资本成本为()。
A. 8％
B. 8．78％
C. 9％
D. 9.28%
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