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【单选题】
甲公司2017年9月2日以1300万元价格对外转让一项商标权。该商标权系甲公司2014年1月9日以2000万元购入,购入时该商标权预计使用8年,法律规定有效期10年。甲公司采用直线法对无形资产计提摊销,假定不考虑相关税费,则甲公司在转让无形资产确认的损益为( )万元。
A.
266.67
B.
216.67
C.
290.64
D.
220.45
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【单选题】------- I’m traveling to London by bicycle. See you next week. ------- See you, and _________.
A.
good luck with your trip
B.
take it easy
C.
it certainly will be happy
D.
make yourself comfortable
【单选题】— I'm travelling to London by bicycle. See you next week. — See you, and _____. [     ]
A.
good luck with your trip
B.
take it easy
C.
it certainly will be happy
D.
make yourself comfortable
【单选题】请选择与第2自然段中下句划线词语的词义最接近的一项: In fact, by now, I have reached the conclusion that a person may make a decision to die because the balance of their mind is level, realistic, pragmatic, stoic and sharp .
A.
尖锐的
B.
清晰的
C.
锋利的
D.
急剧的
【单选题】Subsequent to the close of Spacely Sprockets fiscal year ending October 31, 2012, a major debtor has declared bankruptcy due to a series of events. The receivable is significantly material in relation...
A.
Unqualified with an explanatory paragraph.
B.
Qualified due to a GAAP departure.
C.
Qualified due to a scope limitation.
D.
A combination of B and
【单选题】-- Who’s ____________ young man next to Miss Lin? -- Oh! He is ___________new teacher. You see there are many new teachers in our school this term.
A.
the; the                    
B.
the; a                  
C.
a; a
【单选题】The balance of power is keeping us out of the war, because neither side would really start a war because of the consequences.
A.
力量的均衡使我们避免了战争,因为考虑到可能产生的后果,哪一方也 不敢发动战争。
B.
利益使我们避免了战争,因为考虑到可能产生的后果,哪一方也 不敢发动战争。
C.
力量的均衡使我们避免了战争,但要考虑到战争所带来的利益,任何一方都会发动战争。
【单选题】Protectionist policies in a small open economy do not alter the trade balance because the:
A.
quantity of imports and exports is fixed.
B.
interest rate adjusts to offset any reductions in imports.
C.
exchange rate appreciates to offset the increase in net exports.
D.
level of net capital outflow is fixed by the world interest rate.
【单选题】The balance of payments has become a central issue for the United States because
A.
when the balance of payments is not balanced, society is unbalanced.
B.
the US economy cannot grow when the balance of payments is in deficit.
C.
the US has run huge trade deficits in every year since 1982
D.
the US never experienced a surplus in its balance of payments.
【单选题】A trial balance error where the trial balance does balance could be because:
A.
A transaction was not recorded
B.
A transaction was journalised but not posted
C.
The credit and debit assignment was reversed
D.
All of the above
【简答题】The accounts listed on the balance sheet can be named as ( ) because the balances of such accounts will be carried forward from year to year.
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