A公司于2010年1月5日购入专利权支付价款225万元。该无形资产预计使用年限为7年

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问题:

A公司于2010年1月5日购入专利权支付价款225万元。该无形资产预计使用年限为7年,法律规定年限为5年。2011年12月31日,由于与该无形资产相关的经济因素发生不利变化,致使其发生减值,A公司估计可收回金额为90万元。假定无形资产按照直线法进行摊销,无形资产减值后原预计使用年限及摊销方法保持不变。则至2012年底,无形资产的累计摊销额为()。

A.30万元

B.45万元

C.135万元

D.120万元

考点:资产评估师固定资产、无形资产、投资性房地产固定资产、无形资产、投资性房地产题库
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.如图所示,一个小球从楼梯顶部以υ0=2m/s的水平速度抛出,所有楼梯台阶台高0.2m,宽0.25m,问小球从楼梯顶部抛出后首先撞到哪一级台阶上?

 

题型:单项选择题

肺癌治疗方法的选择是()

A.鳞癌首选放疗

B.腺癌首选放疗

C.小细胞肺癌首选手术

D.鳞癌首选化疗

E.小细胞未分化癌首选化疗和放疗

题型:单项选择题

在教育起源问题上,认为教育的产生完全来自动物本能的观点是( )

A.生物起源说

B.神话起源说

C.心理起源说

D.劳动起源说

题型:单项选择题

It is human nature to think back to a golden age _____ one's country was strong and respected. [ ]

A. if

B. when

C. while

D. after

题型:单项选择题

ActiveX is the name (66) has given to a set of object-oriented concepts, technologies, and tools. It is important to notice that ActiveX is not a (67) technology, but a brand name, what it’s applied to can vary over time. However, the main technology is COM. Used in a network with a (68) and additional support, COM becomes the DCOM. The main object that is created when writing a program to run in the ActiveX environment is a (69) , a self-sufficient program that can be run anywher6 in the ActiveX network. This component is known as an "ActiveX control". An ActiveX control is roughly equivalent to a applet. One important difference is that an ActiveX control must be (70) for a specific platform, while an applet is platform-independent.

A.transactioned

B.compiled

C.created

D.identitied

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