企业为开发新技术、新产品、新工艺发生的研究开发费用,形成无形资产的,按照无形资产成本

题型:单项选择题

问题:

企业为开发新技术、新产品、新工艺发生的研究开发费用,形成无形资产的,按照无形资产成本的( )摊销。

A.50%

B.100%

C.150%

D.200%

考点:中级财政税收经济师中级财政税收专业知识
题型:单项选择题
阅读理解。
Ad(1)
 JOIN OUR FOOTBALL TEAM. BOYS AND GIRLS WANTED TO PLAY FOR A LOCAL
 FOOTBALL TEAM. Age 9---13.Meet in Green Park on Fridays ar 3:00 pm.
Mike: There's new football team starting in the village, Mum. I'm old enough to play in it. School is over at
          half past three, so I'll have a lot of time.
Mum: Well, I guess you could do your homework in the evenings. But look, Mike, you haven't read the
          advertisement carefully. You can't play for the team.
Ad(2)

HOUSE FOR SALE: COMFORTABLE family home with large garden on the north side of town. Three bedrooms, living-room, kitchen, washroom. Offers over $35,000.

     The Browns are looking for a new house. Mr Brown wants to live in a house with four bedrooms. Mrs
 Brown always follows her husband. Their children don't care what the house is like so long as the garden
 is big enough.
Ad(3)
ASSISTANT WANTED for busy restaurant. Some evening and weekend work. All meals free.
 Ring 33201738.
     Andy has always wanted to work in a restaurant. She thinks it's an exciting job. The work is hard but
 she doesn't mind. She has to work in the evenings and on weekends. It's not very well paid, but who
 cares about money?
1. The first advertisement tells us that _____ .                                                                
    A. some boys and girls wanted to play football
    B. boys and girls are asked to the Green Park
    C. the local football team will be open on Fridays
    D. the local football team wanted some new members
2. Mike can't play for the team because _____.
     A. he's too young to join the team    
     B. his mother doesn't want him to
     C. the school ended too late          
    D. the advertisement is not true
3. From the second advertisement we can see _____.
    A. someone wants to sell a house     
    B. someone wants to buy a house
    C. someone wants to hire a house      
    D. someone wants to offer a house
4. Andy wants to get the job in the restaurant, for _____.
    A. she can get much money          
    B. she likes the job very much
    C. she can enjoy free meals          
    D. she doesn't care about money
5. Which of the following is not True?
   A. Football is more popular than basketball in U.S.
   B. There are at least four people in Brown's family.
   C. ASSISTANT is a person working in a restaurant.
   D. You can call the restaurant at 3320178 for details.
题型:单项选择题

气厥实证治法宜首选()。

A.行气豁痰

B.补气回阳醒神

C.平肝潜阳,理气通瘀

D.开窍顺气解郁

E.开窍化痰

题型:单项选择题

---He was nearly killed in a car accident.

---Oh, when was ____exactly?

---It was in 2009______________he was driving to the airport to pick up his father.

A. this; that       B. that; when            C. that; that               D what; when

题型:单项选择题

羊水过多的概念恰当的是()

A.妊娠末期羊水量>2000ml

B.妊娠足月羊水量>2000ml

C.妊娠任何时期羊水量>2000ml

D.妊娠近足月羊水量≥2000ml

E.妊娠32周以后羊水量≥2000ml

题型:单项选择题

急性肾炎水肿的原因是()

A.肾小球滤过率下降,水钠潴留

B.肾小球基底膜受损

C.继发性醛固酮增多

D.低蛋白血症

E.高脂血症

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