【简答题】无形资产(intangible assets)
【多选题】在工业企业的费用要素中,应计入管理费用的税金有( )。
【多选题】根据《小企业会计制度》规定,应计入管理费用的税金有()
【单选题】It does in the()of transfer of intangible assets or immovable property.
【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