【单选题】【消耗次数：1】
某企业转让一项专利权，与此有关的资料如下：该专利权的账面余额50万元，已摊销20万元，计提资产减值准备5万元，取得转让价款28万元，应交营业税1.4万元。假设不考虑其他因素，该企业应确认的转让无形资产净损益为（ ）万元。
①
－2
②
1.6
③
3
④
8
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相关题目
【单选题】
某企业转让一项专利权，与此有关的资料如下：该专利权的账面余额50万元，已摊销20万元，计提资产减值准备5万元，取得转让价款28万元，应交营业税1.4万元。假设不考虑其他因素，该企业应确认的转让无形资产净损益为（ ）万元。
①
－2
②
1.6
③
3
④
8
【单选题】
某企业转让一项专利权，与此有关的资料如下：该专利权的账面余额50万元，已摊销20万元，计提资产减值准备5万元，取得转让价款31.8万元。假设不考虑其他因素，该企业应确认的转让无形资产净收益为（ ）万元。
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【单选题】
某企业以300万元的价格转让一项无形资产，适用的营业税税率为5%。该无形资产的入账价值为400万元，预计使用年限为10年，已经使用1.5年。不考虑其他因素，企业转让该无形资产确认的净损益为( )万元。
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【单选题】
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1
【单选题】
某企业2×16年发生的营业收入为1 000万元,营业成本为600万元,销售费用为20万元,管理费用为50万元,财务费用为10万元,投资收益为40万元,资产减值损失为70万元(损失),公允价值变动损益为80万元(收益),营业外收入为25万元,营业外支出为15万元。该企业2×16年的利润总额为?
①
380万元
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330万元
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【单选题】
某企业转让一台旧设备，取得价款56万元，发生清理费用2万元。该设备原值为60万元，已提折旧10万元。假定不考虑其他因素，出售该设备影响当期损益的金额为（ ）万元。
①
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【单选题】
某企业转让一台旧设备，取得价款56万元，发生清理费用2万元。该设备原值为60万元，已提折旧10万元。假定不考虑其他因素，出售该设备影响当期损益的金额为（ ）万元。
①
4
②
6
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54
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56
【单选题】
某企业会计利润为150万元，其中国债利息收入10万元，已扣除固定资产减值准备30万元，多计提的折旧2万元，赞助支出5万元，则该企业的应纳税所得额为（）万元。
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【单选题】
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①
65万元
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【单选题】
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①
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随机题目
【单选题】
As to Romanticism, which of the following statements is not right?
①
Romantic poetry is written according to fixed rules.
②
The Romanticists would return to the humble people and the common everyday life for the subjects.
③
The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④
In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics.
【单选题】
“My hearts in the Highlands, my heart is not here, /My hearts in the Highlands a-chasing the deer/ A-chasing the wild deer, and following the roe; / My hearts in the Highlands, wherever I go. /Farewell to the Highlands, farewell to the North / The birth place of Valour, the country of Worth; / Wherever I wander, wherever I rove, / The hills of the Highlands for ever I love” rhymes :
①
aabbccdd
②
ababcdcd
③
aabbccde
④
aabbaabb
【单选题】
What makes Jane Eyre one of the most popular and important novels of the Victorian Age are the followings except_____.
①
it is noted for its sharp criticism of the existing society
②
it is an intense moral fable
③
it is the first introduction to the English novel the first governess heroine
④
Jane Eyre is too timid to love her master Rochester.
【单选题】
“If winter comes, can spring be far behind?” This is written by ______, one of the leading Romantic poets.
①
John Keats
②
William Wordsworth
③
Percy Bysshe Shelley
④
William Blake
【单选题】
William Wordsworth, a romantic poet, advocated all the following EXCEPT _______.
①
the use of everyday language spoken by the common people
②
the use of humble and rustic life as subject matter
③
the use of elegant wording and inflated figures of speech
④
the expression of the spontaneous overflow of powerful feelings
【单选题】
“Do you think, because I am poor, obscure, plain, and little, I am soulless and heartless? You think wrong!—I have as much soul as you,—and full as much heart! And if God had gifted me with some beauty and much wealth, I should have made it as hard for you to leave me, as it is now for me to leave you. ” This passage is taken from ________.
①
Emma
②
Wuthering Heights
③
Jane Eyre
④
Pride and Prejudice
【单选题】
John Keats’ famous poem______expresses the contrast between the happy world of natural loveliness and human world of agony.
①
“Endymion”
②
“Ode to a Nightingale”
③
“Ode on a Grecian Urn”
④
“Ode to Psyche”
【单选题】
As to Romanticism, which of the following statements is not right?
①
Romantic poetry is written according to fixed rules.
②
The Romanticists would return to the humble people and the common everyday life for the subjects.
③
The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④
In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics
【单选题】
In Tess of the D’Urbervilles, Tess, ______, is at odds with the world of cruelty and inequality.
①
a simple, innocent and faithful country girl
②
a cunning, strong minded and passionate girl
③
a beautiful, natural but mysterious country girl
④
both A and B
【判断题】
Beowulf, the oldest great long poem ever written in English, is composed in a form of epics.
①
正确
②
错误