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提问人:网友huangwei3314 发布时间:2022-01-07
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Which of the following statements relating to intangible assets is true?A.All intangible a

Which of the following statements relating to intangible assets is true?

A.All intangible assets must be carried at amortised cost or at an impaired amount; they cannot be revalued upwards

B.The development of a new process which is not expected to increase sales revenues may still be recognised as an intangible asset

C.Expenditure on the prototype of a new engine cannot be classified as an intangible asset because the prototype has been assembled and has physical substance

D.Impairment losses for a cash generating unit are first applied to goodwill and then to other intangible assets before being applied to tangible assets

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更多“Which of the following statements relating to intangible assets is true?A.All intangible a”相关的问题
第1题
A function prototype can always be omitted when a function ________.

A、is defined before it is first invoked

B、is invoked before it is first defined

C、takes no arguments

D、does not return a value

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第2题
要求:Ecoutez et choisissez la réponse qui indique l’ordre correct des phrases. (听录音按句子的正确顺序选择答案。获取音频请扫描下方二维码。) ① Est-ce que ce sont tes photos ? ② Non, ce n’est pas ma moto, c’est sa moto. ③ Non, ce ne sont pas mes photos, ce sont ses photos. ④ Est-ce que c’est ta moto ?

A、③①②④

B、③④②①

C、④②①③

D、②①③④

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第3题

10. Humiliation of Canossa (excerpted) All the major Protestant reformers agreed that the Catholic Church had taken a wrong turn somewhere, but they disagreed about where the misstep occurred. Constantine's conversion, the codification of canon law, and the rise of scholastic theology received nominations, but as far as many Anglicans were concerned, the real trouble began in January 1077 at Canossa, a castle in Tuscany. Inside the castle, as freezing winds blew, Pope Gregory VII took refuge. Gregory never wanted to be pope, and he certainly never wanted to spend his waning years running around Europe, attempting to stay ahead of hostile princes. Unfortunately, his commitment to reform put him on a collision course with the secular powers of the day. Outside the castle, Gregory's bitterest opponent, Holy Roman Emperor Henry IV, knelt in the snow. On this occasion Henry did not want Gregory's head, but his blessing. Dressed as a penitent, weeping, for three cold days, Henry got what he was after—but the peace between the two men could not last. The stakes of their epic battle, known as the Investiture Controversy, were simply too high. In theory, the church has always held the power to appoint its own leaders. In medieval practice, however, secular authorities handed out clerical offices as patronage. Following the pattern known as investiture, abbots and bishops received their positions, and the properties that went with them, from local princes. The emperor picked the pope. Gregory believed that the corruption and immorality of the 11th-century church stemmed from this practice. Before he could fight it at lower ecclesial levels, though, he had to free the papacy from imperial control. In 1059, when Gregory was still cardinal-subdeacon Hildebrand, he engineered ... 20. What did the corruption and immortality of the 11th century church stem from according to Gregory’s understanding?

A、the Investiture Controversy.

B、the church has always held the power to appoint its own leaders.

C、The emperor picked the pope.

D、Papacy was free from imperial control.

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第4题
Which of the following statement is CORRECT?

A、Vitamin B1 (Thiamine) deficiency is associated with Rickets

B、Vitamin B3 (Niacin) deficiency is associated with pellagra

C、Vitamin D (Calciferol) deficiency is associated with scurvy

D、Vitamin C (Ascorbic acid) deficiency is associated with nothing

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第5题
Which of the following are output presentation media?

A、Printer

B、Light Pen

C、Display

D、Keyboard

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第6题
3.Which of the following statements about GDP is correct? ( )

A、GDP measures two things at once: the total income of everyone in the economy and the unemployment rate of the economy’s labor force.

B、Money continuously flows from households to government and then back to households, and GDP measures this flow of money.

C、GDP is to a nation’s economy as household income is to a household.

D、All of the above are correct.

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第7题
Each of the following events occurred after the reporting date of 31 March 2015, but before the financial statements were authorised for issue.

Which would be treated as a NON-adjusting event under IAS 10 Events After the Reporting Period?

A.A public announcement in April 2015 of a formal plan to discontinue an operation which had been approved by the board in February 2015

B.The settlement of an insurance claim for a loss sustained in December 2014

C.Evidence that $20,000 of goods which were listed as part of the inventory in the statement of financial position as at 31 March 2015 had been stolen

D.A sale of goods in April 2015 which had been held in inventory at 31 March 2015. The sale was made at a price below its carrying amount at 31 March 2015

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第8题
Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation?

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

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第9题
Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A.$23,105

B.$23,000

C.$20,909

D.$24,150

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第10题
At 1 April 2014, Tilly owned a property with a carrying amount of $800,000 which had a remaining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctly classified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015.

What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015?

A.$775,000

B.$790,500

C.$765,000

D.$750,000

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