试题与答案

2010年3月,淘宝网获文化部批准,可以“利用互联网进行网络游戏虚拟货币交易”。

题型:选择题

题目:

2010年3月,淘宝网获文化部批准,可以“利用互联网进行网络游戏虚拟货币交易”。类似Q币、U币、魔兽币等虚拟货币可以购买网络运营商提供的各种增值服务。关于Q币等虚拟货币的说法,你认为正确的是[ ]

A.属于货币,因为它在虚拟世界中充当一般等价物

B.不属于货币,因为它是无形的,不是商品

C.属于商品,因为它是劳动产品又用于交换

D.属于电子货币,因为它可以衡量和购买网络增值服务

答案:

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2009年1月1日,甲公司采用融资租赁方式租入一栋办公楼,租赁期为15年。该办公楼预计尚可使用20年。2009年1月15日,甲公司开始对该办公楼进行装修,至6月30日装修工程完工并投入使用,共发生可资本化的支出400万元。预计下次装修时间为2017年6月30日。装修形成的固定资产预计净残值为零,采用年限平均法计提折旧。该装修事项形成的固定资产在2009年度计提的折旧为( )万元。

A.10

B.20

C.25

D.50

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