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【单选题】
甲公司2014年12月1日,开始研发一项新技术,当月共发生研发支出1000万元。其中研究阶段支出200万元,开发阶段符合资本化条件的金额为200万元,费用化的金额为600万元。月底,研发活动尚未完成。该企业2014年12月应计入当期利润总额的金额为( )万元。
A.
400
B.
600
C.
200
D.
800
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举一反三
【单选题】澳门区花为( )。
A.
紫荆花
B.
菊花
C.
梅花
D.
莲花
【单选题】1澳门区花为( )
A.
紫荆花
B.
莲花
C.
梅花
D.
菊花
【判断题】做一名成功的企业家都需要具备人际关系能力、自信、财务能力、技术知识、交际能力、营销能力、科技能力。
A.
正确
B.
错误
【判断题】An allocation of the endowment that improves the welfare of all consumer is a Pareto-improving allocation.
A.
正确
B.
错误
【单选题】A lump-sum purchase of assets requires an allocation of the purchase price among the assets acquired. The allocation method is called the:
A.
Book-value method
B.
Relative-fair-value method
C.
Accumulated method
D.
Basket approach
【单选题】澳门区花为( )。
A.
紫荆花
B.
莲花
C.
梅花
D.
菊花
【简答题】区花为_____,区花为_____。
【单选题】________ is the allocation of the cost of an asset over the asset's useful life.
A.
Accrual
B.
Deferral
C.
Depreciation
D.
Expiration
【单选题】Which of the following is an incorrect statement regarding the allocation of the preliminary judgment about materiality to balance sheet accounts?
A.
Auditors expect certain accounts to have more misstatements than others.
B.
The allocation has virtually no effect on audit costs because the auditor must collect sufficient appropriate audit evidence.
C.
Auditors expect to identify overstatements as well as understatements in the accounts.
D.
Relative audit costs affect the allocation.
【简答题】区花为(),区花为()。
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