长江股份有限公司(以下简称“长江公司”)有关无形资产业务如下: (1)2009年1

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问题:

长江股份有限公司(以下简称“长江公司”)有关无形资产业务如下:
(1)2009年1月,长江公司以银行存款2400万元购入一项土地使用权(不考虑相关税费)。该土地使用年限为60年。
(2)2009年6月,长江公司研发部门准备研究开发一项专利技术。在研究阶段,公司为了研究成果的应用研究、评价,以银行存款支付了相关费用600万元。
(3)2009年8月,上述专利技术研究成功,转入开发阶段。企业将研究成果应用于该项专利技术的设计,直接发生的研发人员工资、材料费,以及相关设备折旧费分别为800万元、1300万元和200万元,同时以银行存款支付了其他相关费用100万元。以上开发支出均满足无形资产的确认条件。
(4)2009年10月,上述专利技术的研究开发项目达到预定用途,长江公司预计该专利技术的使用年限为10年。长江公司无法可靠确定与该专利技术有关的经济利益的预期实现方式。
(5)2010年4月,长江公司利用上述外购的土地使用权,自行开发建造厂房。厂房于2010年9月达到预定可使用状态,累计所发生的必要支出5550万元(不包含土地使用权)。该厂房预计使用寿命为10年,预计净残值为50万元。假定长江公司对其采用年数总和法计提折旧。
(6)2012年5月,长江公司研发的专利技术预期不能为企业带来经济利益,经批准将其予以转销。
要求:根据上述资料,不考虑其他因素,分析回答下列小题。
(答案中分录金额单位用万元表示)

关于厂房和土地的会计处理,下列各项中,会计处理结果正确的是______。

A.厂房入账价值为5550万元

B.土地的价值应计入厂房成本

C.2011年厂房计提的折旧额为975万元

D.2011年12月31日土地的账面价值为2280万元

考点:会计资格考试初级会计(会计实务)资产(八)
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关于神经轴索中断正确的是()。

A.常合并神经内膜管损伤

B.神经分布区感觉减退

C.难以自行恢复

D.一般不发生神经营养性改变

E.必要时需行神经松解术

题型:多项选择题

女,26岁,孕32周,诉 * * 分泌脓性分泌物增多3天,查体: * * 内见大量脓性分泌物,宫颈红肿,黏膜外翻,取颈管内分泌物送检,结果回示:淋菌及沙眼衣原体皆为阳性。

本患者治疗首选

A.青霉素和红霉素
B.喹诺酮类和甲硝唑
C.第三代头孢菌素和红霉素
D.大观霉素和阿奇霉素
E.大观霉素和红霉素

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会计核算使用的主要计量工具是( )。

A.实物计量

B.货币计量

C.时间计量

D.劳动计量

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Passage 4 The birth of a child is a time of hope. Its new life is a symbol of potential for growth. Its death is a denial of progress. When I was born in 1945, the child mortality rate in Korea was 152 per 1000 live births. That’s roughly the equivalent today of the death rates in Benin, or Mozambique, Swaziland, Cameroon, or Ethiopia. // Tremendous progress is possible. The mortality rate in my country has now dropped to just 5 children per 1,000. That’s one of the lowest rates in the world, lower than the rates in New Zealand, the United States, or the United Kingdom. // Our goals—part of the Millennium Development Goals—are to cut child deaths by two thirds by 2015 from 1990 rates, and maternal deaths by three quarters. Every minute 20 children under the age of five die. More than 70% of all child deaths are caused by preventable and treatable conditions, like malaria, measles, HIV or diarrhea. The greatest risk is in their first four weeks of life when babies die from conditions like low birth-weight, birth trauma, asphyxia, and severe infections like pneumonia, meningitis or tetanus. // This is Elizabeth. She lives in Ethiopia. Malaria is endemic, yet only 17% of children under five in this country sleep under mosquito nets. Elizabeth’s family can only afford one net, which she and her mother sleep under. Many of the local children have died from the disease. // Nine-month-old Lang lives in the Lao Democratic People’s Republic. Like 82% of children in her country, she sleeps under a bednet. The family has two nets, but the insecticide treatment wore them off a long time ago, and they are full of holes. Many people in their district fall ill from malaria, including Lang’s father, who is unable to work at times. // Simpler and effective protection measures, like treated bednets, make the difference. But only if every family uses one. Elizabeth and Lang’s mothers try to make their home as protected as possible for their children. It’s natural to see home as a safe place. Sadly it’s not. // Just last month WHO launched a report on domestic violence. One of the more shocking facts revealed by that report was the extent of violence against women during pregnancy. One quarter to one half of the women who reported this abuse, said that they had been deliberately kicked or punched in the abdomen. Unsurprisingly, women in violent relationships are significantly more likely to suffer miscarriages, or to undergo abortion. // The study also found that, in some settings, a significant proportion of women thought it was acceptable for a man to beat his wife under certain circumstances. Women in these violent households have more health problems than others, yet often feel unable to talk to anyone about their situation or seek help. This violence is also associated with low birth weight, and with higher infant and under-five mortality. // Every minute a woman is dying from complications in pregnancy and childbirth. Almost all of these deaths—99%—are taking place in low and middle income countries. Mothers and children from the poorest families in Sub-Saharan Africa and south Asia are the most likely to die. Malnutrition contributes ply to these deaths, increasing the risk of dying from other causes. Lack of access to food is one reason for malnourishment, but poor feeding practices and infection also contribute. // ("Make Every Mother and Child Count—Tracking Progress in Child Survival" by LEE Jong-wook, former Director-general of WHO in London, United Kingdom, 13 December 2005)

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排涝设计标准包括哪几方面的内容?

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