15 Which of the following statements about intangible assets are correct?1 If certain criteria are met, research expenditure must be recognised as an intangible asset.2 Goodwill may not be revalued upwards.3 Internally generated goodwill should not be cap

题目

15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset.

2 Goodwill may not be revalued upwards.

3 Internally generated goodwill should not be capitalised.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct


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  • 第1题:

    The accounting equation shows the relationship among ______.

    A.assets, liabilities and investor's yield

    B.assets, liabilities and owner's equity

    C.capital, liabilities and profits

    D.capital, costs and profits


    正确答案:B
    解析:会计等式(accounting equation):资产=负债+所有者权益。investor's yield投资者的收益。assets, liabilities and owner's equity分别是指:资产、负债、所有者权益。

  • 第2题:

    AsystemadministratoridentifiedaproblemwithanAIXcommandandimplementedawork-around.AcallwasmadetoIBMSupporttoreporttheproblem.Whatseveritylevelshouldtheadministratorchoose?()

    A.Crit-Sit

    B.Severity1

    C.Severity2

    D.Severity3


    参考答案:D

  • 第3题:

    In C program, all variables must be (1) before use, usually at the beginning of the function before any (2) statements.

    A.stated

    B.instructed

    C.illustrated

    D.declared


    正确答案:D

  • 第4题:

    听力原文:M: Can you tell me something about a balance sheet?

    W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.

    Q: Which of the following is not a section of a balance sheet?

    (15)

    A.Profit and Joss

    B.Owner's equity.

    C.Liabilities

    D.Assets.


    正确答案:A
    解析:根据女士回答资产负债表分为三部分,即"assets", "liabilities" 和"owner's equity",A项未提及。

  • 第5题:

    AnadministratoridentifiedaproblemwithanAIXcommandandimplementedawork-around.AcallwasmadetoIBMSupporttoreporttheproblem.Whatseveritylevelshouldtheadministratorchoose()

    A.Crit-Sit

    B.Severity1

    C.Severity2

    D.Severity3


    参考答案:D

  • 第6题:

    How many PPM of the oily water can be pumped out within 12 miles along the China coast line? ______.

    A.at least 15 PPM

    B.about 15 PPM

    C.up to 15 PPM

    D.no less than 15 PPM


    正确答案:C