甲公司的注册资本为6000万元,2013年年初乙公司以一项专利权对甲公司投资,取得甲

题型:单项选择题

问题:

甲公司的注册资本为6000万元,2013年年初乙公司以一项专利权对甲公司投资,取得甲公司10%的股权。该项专利权在乙公司的账面价值为420万元。投资各方协议确认的价值为600万元(该价值公允),资产与股权的登记手续已办妥。此项专利权是乙公司在2010年初研发成功申请获得的,法律有效年限为15年。乙公司和甲公司合同投资期为8年,该项专利权估计剩余受益期限为6年,则甲公司2013年度应确认的无形资产摊销额为()万元。

A.70

B.75

C.52.5

D.100

考点:注册税务师财务与会计注册税务师(财务与会计)模拟试题二
题型:单项选择题
根据短文内容,选择单词及他们的适当形式填空。(5分)
happen     look      the other      away          frighten
 
Once upon a time, two young men were spending some time in the countryside.One day,while taking a walk together,they crossed a large filed.
“___小题1:__out!” one of the young men shouted,because a bear suddenly appeared and began to tun after them.They were very _____小题2:______.They run as fast as they could.But the bear kept running after them.
Finally, one of the men climbed up a tree. __小题3:____jumped into a hole,but soon he came out of it.Immediaely the bear ran after him back into the hole.
“Stay there!” his friend shouted, but soon he came out again,and again the bear ran after him right ___小题4:______.This went on five or six more times.
At last,the man in the tree got angry and shouted at his friend in the hole,”You fool !”Stay in the hole for a while,otherwise,this bear will keep us here all day!”
“That’s easy for you to say,”the other man said as he jumped one more time back into the hole.”But there __小题5:______to be another bear in this hole.”
题型:单项选择题

圆管层流运动过流断面上速度分布为(式中r0为圆管半径)()。

A.A

B.B

C.C

D.D

题型:单项选择题
竖式计算。
(1) 49
        ×63      
(2) 204
        ×  89 
(3)370
       ×  42 
(4)418
       ×  54  
题型:单项选择题

职务规则规定,大副的职责有:()

Ⅰ无船医时负责全船医疗工作

Ⅱ负责管理船舶的淡水和压载水

Ⅲ保证船舶的稳性、强度和合理吃水

Ⅳ正确签署提单

A.Ⅰ、Ⅱ、Ⅳ

B.Ⅰ~Ⅳ

C.Ⅱ~Ⅳ

D.Ⅰ~Ⅲ

题型:单项选择题

“关心、爱护动植物和周围世界”这一目标可适合于小、中大班。

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