【单选题】【消耗次数:1】
由于无形资产转让后加剧了市场竞争,在该无形资产的寿命期间,转让无形资产的机会成本通常表现为()。
销售收入的增加折现值
销售费用的减少折现值
销售收入减少和费用增加的折现值
无形资产转出的净减收益与无形资产再开发净增费用
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相关题目
【单选题】 由于无形资产转让后加剧了市场竞争,在该无形资产的寿命期间,转让无形资产的机会成本是
①  销售收入的增加折现值
②  销售费用的减少折现值
③  销售收入减少和费用增加的折现值
④  无形资产转出的净减收益与无形资产再开发净增费用
【单选题】 购入的无形资产,按照确定的无形资产成本计入(  )科目。
①  固定资产
②  无形资产
③  在建工程
④  预付账款
【多选题】 按无形资产产生来源划分,可以将无形资产分为()。
①  自创的无形资产
②  知识产权
③  外购的无形资产
④  关系类无形资产
【单选题】 无形资产的最低收费额=重置成本净值×转让成本分摊率+无形资产转让的机会成本。假定买卖双方利用无形资产设计生产能力为1 000万件,购买方运用无形资产的设计能力为500万件,则无形资产转让成本分摊率为( )。
①  100%
②  200%
③  50%
④  150%
【判断题】 无形资产包括非货币性无形资产和不可辨认的无形资产。( )
①  正确
②  错误
【判断题】 根据无形资产的定义,任何无形的事物都是无形资产。
①  正确
②  错误
【简答题】 通过无形资产评估前的鉴定,可以证明无形资产的存在、确定无形资产的种类和[填空]。
【多选题】 无形资产转让时的最低费用额的决定因素包括( )。
①  重置成本
②  历史成本
③  机会成本
④  生产产品的成本
【单选题】 下列无形资产中,不可确指无形资产的是
①  商标权
②  专利权
③  土地使用权
④  商誉
【单选题】 采用收益法评估无形资产时采用的折现率应包括
①  资金利润率或行业平均利润率
②  无风险利率+风险报酬率
③  超额收益率+通货膨胀率
④  银行贴现率
随机题目
【单选题】 I think you’ve got to the point ___ a change is needed, otherwise you’ll fail.
①  when
②  that
③  where
④  which
【单选题】 They _ on the programme for almost one week before I joined them, and now we on it as no good results have come out so far.
①  had been working; are still working
②  had worked; were still working
③  have worked; were still working
④  have worked; are still working
【单选题】 Many people who had seen the film were afraid to go to the forest when they remembered the scenes ___ people were eaten by the tiger.
①  that
②  by which
③  which
④  in which
【单选题】 A candidate for the democratic presidential nomination ______ at this moment.
①  is interviewing
②  being interviewed D. Interviewing
③  is being interviewed
④  Interviewing
【单选题】 ___ is often the case, we have worked out the production plan.
①  Which
②  When
③  What
④  As
【单选题】 There are many people ___ only on-line activity is sending and receiving e-mails.
①  who
②  that
③  which
④  whose
【单选题】 On his 10th birthday,Marty manages to escape from the zoo and gets onto the subway, ___ he believes that he can go to the wild.
①  which
②  from what
③  through which
④  that
【单选题】 He ___________ his friends for their help at the hotel now.
①  entertained
②  was entertaining
③  is entertained
④  is entertaining
【单选题】 ___ is reported in the newspaper, talks between the two countries are making progress.
①  It
②  As
③  That
④  What
【单选题】 They are living with their parents for the moment because their own house __________.
①  is being rebuilt
②  has been rebuilt
③  is rebuilt
④  has rebuilt