【单选题】The word ( ) means 'an item of tangible or intangible personal property'.
【单选题】Which of the following is not an intangible factor in a negotiation?
B.
final agreed price on a contract
C.
the desire to book more business
D.
All of the above are intangible factors.
【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 animpaired amount; they cannot be revalued upwards
B.
the development of a new process which has not completed may still be recognised as an asset
C.
expenditure on the prototype of a new engine cannot be classified as an intangible asset because theproto type has been assembled and has physical substance
D.
traning cost can be recognised as intangible assets because it will bring future economic benefits
【单选题】Which of the following is not an intangible factor in a negotiation?
B.
final agreed price on a contract
C.
the desire to book more business
D.
fear of setting a precedent
E.
All of the above are intangible factors.
【多选题】现行会计制度允许列入管理费用的税金有( )。
【多选题】The intangible attributes of a product are refered to as___ .
B.
reputation of the maker
C.
the after-sale service
【简答题】不计入房地产开发企业管理费用的税金有( ) A.房产税 B.增值税 C.印花税 D.土地使用税