已计入各期损益的研究与开发费用,在相关技术依法申请取得专利权时应予以转回,并计入专利权的入账价值。
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使用寿命有限的无形资产,应当自无形资产取得的当月起分期进行摊销,处置当月不再摊销。
A. 对
B. 错
以前期间导致无形资产发生减值的迹象在全部或部分消失时,应将已计提的无形资产减值准备全部转回。
A. 对
B. 错
无形资产预期不能为企业带来未来经济利益的,企业应将该无形资产的账面价值予以转销,其账面价值转作当期损益。
A. 对
B. 错
Have we met before?Last Monday I was in a hurry. I wanted to get to work quickly because I was going to interview people for an engineer job in my company. The first interview was at 9 o’clock. I didn’t want to be late!I waited for the train. The station was busy, and lots of people were standing on the platform. When the train arrived, I was the first in line, but a young man pushed past me. He wanted to finda seat.“Excuse me!” I said. “I was here first!” The young man looked at me. “So what?” he said.I didn’t get a seat on the train. I was tired when I got to my office. My first interviewee was already there.“My name’s Paul. Nice to meet you,” the young man said. It was the man from the train. I looked at him. “You look familiar,” I said. “Have we met before?”Read the statements. Write T (true) or F (false).1 The writer wanted to get to work very quickly.()2 There were not a lot of people at the station.()3 The young man on the train was very friendly.()4 The young man got to the office before the writer.()5 The writer didn’t think the young man looked familiar.()