依法申请取得无形资产前发生的研究与开发费用,应于发生时确认为当期费用,申请专利过程中

题型:判断题

问题:

依法申请取得无形资产前发生的研究与开发费用,应于发生时确认为当期费用,申请专利过程中发生的律师费、登记费作为专利权的入账价值。 ( )

考点:会计资格考试初级会计(会计实务)初级会计实务
题型:判断题

下列哪项是所有生物的基本特征

A.都能由小长大

B.具有细胞结构

C.能够吸收营养

D.都能繁殖后代

题型:判断题

第二节信息匹配(共5小题;每小题2分,满分10分)

Harry, Tony, Collins, Jesse和Jack 几位同学欲提高学习成绩,故针对自己的情况上网找寻适合自己学习方法与资料。

首先,请阅读下面网页上信息。

A.Study Skills Self-help Information - Virginia Tech - Articles and self-assessment tests covering scheduling and time management, memory techniques, note-taking, reading, and setting up a good studying environment.

B.Academic Tips - Helping students manage time, take better notes, study more effectively, improve memory, take tests and handle the stresses of senior life.

C.Neuromod - Online Memory Improvement Course - It is possible to improve one's memory performance in specific areas by applying memory techniques. This site explain a number of systems ranging from simple to sophisticated. The training steps are clearly laid out and in most cases online training software is provided.

D.Studying Revising Exams - One-page summary of studying, examination, and writing techniques. A collection of articles about good study habits with how-to suggestions.E. Learning Skills - University of Victoria - Copyrighted e-books with tips on organizing notes, reading, time and study management, exam preparation and writing, writing assignments, and study strategies.

F. Study Guides  - Collection of academic study guides. Topics include classroom and study preparations; studying, writing and reading skills; math and science skills; evaluating and using web content; and preparing for tests. Authored, maintained, and revised by Joe Landsberger.

现在,请阅读下面的信息,根据他们的实际情况,进行信息匹配。请在答题卡上将对应题号的相应选项字母涂黑。

56. Tony wants to better himself by means of taking notes, time management and so on.  He also  feels like solving the problem of heavy pressure in study.

57. Harry wants to improve himself through the ways of time management, memory skills etc., especially he can check himself in time and can find himself better learning surroundings..

58. Jesse will find some suggestions on how to make notes and how to do his writing homework.

59. Collins focuses on his future exams, so he would like to get some instructions for his science study and use some materials on the Net.

60. Jack hopes to train himself systematically to keep what he learns in mind a longer time.

题型:判断题

下列选项中,不可以被【编辑文字】命令编辑的有()。

A、属性块中的属性

B、尺寸标注中的文字

C、由【表格】命令创建的表格文字

D、DWG参照中的文字

题型:判断题

提取分离升华性成分可选用

A.升华法
B.碱提酸沉法
C.溶剂萃取法
D.煎煮法
E.酸提碱沉法

题型:判断题

某网络科技有限公司(一般纳税人)从事网上销售业务,2009年3月销售电子产品零售收入为1800万元;销售农产品(玉米、大米、玉米面)零售收入43万元;3月份取得防伪税控系统开具的增值税专用发票80张,全部经税务机关认证,上面注明销售额共计2300万元(其中有1260万元的商品未付款);将上月收购的成本为2万元的免税农产品作为福利发放给职工;3月份有库存2008年度购进的豪华座椅,因事故被毁坏,已知账面价为225480元,其中含运费33200元;杂费1230元,已经按规定抵扣进项税;该公司3月份应缴纳的增值税为( )万元。

A.-166.44

B.-120.71

C.66.47

D.66.57

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