试题与答案

施工现场必须设置配电室,每一个电器回路中应该合理配置()功能。 A.电气隔离 B.短

题型:多项选择题

题目:

施工现场必须设置配电室,每一个电器回路中应该合理配置()功能。

A.电气隔离

B.短路

C.过载

D.漏电保护

E.断落

答案:

参考答案:A, B, C, D

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题型:完形填空
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( )1.A.knowing        
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( )4.A.Strangely     
( )5.A.give          
( )6.A.arguments      
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题型:问答题

甲股份有限公司2006~2009年与无形资产业务有关的资料如下:
(1) 2006年12月1日,以银行存款300万元购入一项无形资产(不考虑相关税费)。该无形资产的预计使用年限为10年,采用直线法摊销。
(2) 2008年12月31日对该无形资产进行减值测试时,该无形资产的预计未来现金流量现值是190万元,公允价值减去处置费用后的金额为180万元。减值测试后该资产的使用年限不变。
(3) 2009年4月1日,将该无形资产对外出售,取得价款260万元并收存银行(不考虑相关税费)。
[要求]

计算2006年12月31日无形资产的摊销金额;

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