So you’ve got an invention — you and aroun

题型:单项选择题

问题:

So you’ve got an invention — you and around 39,000 others each year, according to 2002 statistics!

The 64,000-dollar question, if you have come up with a device which you believe to be the answer to the energy crisis or you’ve invented a lawnmower which cuts grass with a jet of water (not so daft, someone has invented one), is how to ensure you’re the one to reap the rewards of your ingenuity. How will all you garden shed boffins out there keep others from capitalizing on your ideas and lining their pockets at your expense

One of the first steps to protect your interest is to patent your invention. That can keep it out of the grasp of the pirates for at least the next 20 years. And for this reason inventors in their droves beat a constant trail from all over the country to the doors of an anonymous grey-fronted building just behind London’s Holborn to try and patent their devices.

The building houses the Patent Office. It’s an ant heap of corridors, offices and filing rooms—a sorting house and storage depot for one of the world’s biggest and most varied collections of technical data. Some ten million patents — English and foreign — are listed there.

File after file, catalogue after catalogue detail the brain-children of inventors down the centuries, from a 1600’s machine gun designed to fire square bullets at infidels and round ones at Christians, to present-day laser, nuclear and computer technology.

The first letters’ patent were granted as long ago as 1449 to a Flemish craftsman by the name of John Utynam. The letters, written in Latin, are still on file at the office. They were granted by King Henry Ⅵ and entitled Utynam to import into this country his knowledge of making stained glass windows in order to install such windows at Eton College.

Present-day patents procedure is a more sophisticated affair than getting a go-ahead note from the monarch. These days the strict procedures governing whether you get a patent for your revolutionary mouse-trap or solar-powered back-scratcher have been reduced to a pretty exact science.

From start to finish it will take around two and a half years and cost £ 165 for the inventor to gain patent protection for his brainchild. That’s if he’s lucky. By no means all who apply to the Patent Office, which is a branch of the Department of Trade, get a patent.

A key man at the Patent Office is Bernard Partridge, Principal Examiner (Administration), who boils down to one word the vital ingredient any inventor needs before he can hope to overcome the many hurdles in the complex procedure of obtaining a patent — "ingenuity".

According to the passage, how would you describe the complex procedure of obtaining a patent for an invention?()

A.It is rather expensive.

B.It is an impossible task.

C.It is extremely difficult.

D.It is very tricky.

考点:翻译专业资格考试中级口译中级口译真题2006年(秋季)
题型:单项选择题

下列关于土地增值税清算的陈述,不正确的是()。

A.土地增值税以国家有关部门审批的房地产开发项目为单位进行清算,对于分期开发的项目,以分期项目为清算单位

B.取得销售(预售)许可证满三年仍未销售完毕的,由税务机关进行判断是否进行清算

C.应进行土地增值税清算的项目,纳税人应当在满足条件之日起30日内到主管税务机关办理清算手续

D.纳税人按规定预缴土地增值税后,清算补缴的土地增值税,在主管税务机关规定的期限内补缴的,不加收滞纳金

题型:单项选择题

某商店出售矿泉水,每瓶1元5角,并实行“买5送1”,现有30名学生,如果要每人喝到1瓶矿泉水,只需要买______瓶就够,共付______元.

题型:单项选择题

听诊的发现最可能是

A.房性早搏
B.室性早搏
C.糜性心律不齐
D.心房颤动
E.窦性心动过速

题型:单项选择题

幼儿锁骨青枝骨折最适宜的治疗方法是()

A.八字绷带固定

B.三角巾悬吊

C.锁骨带固定

D.手术钢板固定

E.外固定架固定

题型:单项选择题

甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%。20×2年2月甲公司决定以库存商品和交易性金融资产(B公司的股票)与乙公司交换其持有的长期股权投资和固定资产设备一台。
(1)甲公司库存商品账面余额为300万元,公允价值(计税价格)为400万元;交易性金融资产的账面余额为520万元(其中:成本为420万元,公允价值变动为100万元),公允价值为600万元。
(2)乙公司的长期股权投资的账面余额为600万元(其中成本为400万元,损益调整为200万元),公允价值为672万元;固定资产设备的账面原值为480万元,已计提折旧200万元,公允价值288万元(含增值税),乙公司向甲公司支付银行存款108万元。
(3)甲公司和乙公司换入的资产均不改变其用途。另外甲公司为换入固定资产支付运费10万元。乙公司为换入库存商品支付保险费3万元,为换入B公司的股票支付相关税费7万元。
(4)非货币性资产交换具有商业实质且公允价值能够可靠计量。假设两公司均未对资产计提减值准备。
要求:根据上述资料,不考虑其他因素,回答下列各小题。

下列有关非货币性资产交换的会计处理,不正确的是( )。

A.甲公司换入长期股权投资的初始成本为672万元
B.甲公司换入固定资产的入账价值为256.15万元
C.乙公司换入库存商品的入账价值为403万元
D.乙公司换入交易性金融资产的入账价值为607万元

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