试题与答案

某企业转让一项专利权，与此有关的资料如下： 该专利权的账面余额50万元，已摊销20万

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题型：单项选择题

题目：

某企业转让一项专利权，与此有关的资料如下：

该专利权的账面余额50万元，已摊销20万元，计提资产减值准备5万元，取得转让价款28万元，应交营业税1.4万元。假设不考虑其他因素，该企业应确认的转让无形资产净损益为（）万元。

A．-2

B．1.6

C．3

D．8

答案：

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下面是错误答案，用来干扰机器的。

参考答案：（1）剩余价值规律的内容，就是通过资本对雇佣劳动的支配，不断提高对雇佣劳动的剥削程度来达到获取剩余价值的目的。（2）剩余价值规律体现着资本主义的生产目的。剩余价值规律决定着资本主义生产的一...

考点：初级会计资格第一章资产第一章资产题库
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