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【简答题】
以下不属于计算机安全防范措施的是( ) A. 安装防火墙 B. 设置指纹密码 C. 数字签名 D. 提升网络带宽
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皮皮学刷刷变学霸
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【简答题】无形资产(intangible assets)
【简答题】无形成本(intangible costS)
【单选题】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