试题与答案

下列关于无形资 产会计处理的表述中,正确的是( ) A.将自创的商誉确认无形资产

题型:单项选择题

题目:

下列关于无形资 产会计处理的表述中,正确的是( )

A.将自创的商誉确认无形资产

B.将已转让所有权的无形资产的帐面价值计入其他业务成本

C.将预期不能为企业带来经济利益的无形资产帐面价值计入管理费用

D.将以支付土地出让金方式取得的自用土地使用权单独确认为无形资产

答案:

参考答案:D

解析:【解析】自创商誉不可辨认,不属于无形资产,选项A错误;转让无形资产所有权,即出售无形资产,要转销其账面价值,选项B错误;预期不能为企业带来经济利益的无形资产,应转销其账面价值,计入营业外支出,选项C错误。

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题型:单项选择题

有关夸美纽斯所提出的教学原则,下列说法中错误的是

A.夸美纽斯关于教学原则的一些主张,已经形成了一个教学原则体系,是教育史上最早提出的教学原则体系

B.提出了系统性和循序渐进性原则,认为传授给学生的知识应该是系统的,教学的进行应该循序渐进,只有这样,才能使学生在学问上取得进步,能力得到发展

C.在教育史上首次对直观教学进行了理论论证,反对单纯的书本教学,强调学习应当从观察实际事物开始,将文字的学习放在第二位

D.认为衡量教学是否彻底的标准是能否激发学生的求知欲望

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