【单选题】【消耗次数：1】
企业所持有的无形资产的账面价值高于其可收回金额的，其差额应确认为无形资产减值，贷记（）账户。
①
“无形资产”
②
“其他业务收入”
③
“无形资产减值准备”
④
“累计摊销”
参考答案：
复制
纠错
相关题目
【单选题】
为了核算无形资产的摊销情况，企业应当设置（）账户。该账户属于“无形资产”的调整账户，核算企业对使用寿命有限的无形资产计提的累计摊销。
①
累计摊销
②
累计折旧
③
其他业务支出
④
管理费用
【单选题】
甲公司2×11年1月20日购入一项无形资产。该无形资产的实际成本为1 500万元,摊销年限为10年,无残值。2×15年12月31日,该无形资产发生减值,预计可收回金额为540万元。计提减值准备后,该无形资产原摊销年限不变。2×16年12月31日资产负债表中“无形资产”项目填列的金额为( )。
①
432万元
②
540万元
③
600万元
④
642万元
随机题目
【单选题】
The planes have to _______ strict safety checks.
①
encounter
②
undergo
③
evaluate
④
wonder
【单选题】
_______ Tom ________ Mary can help me, for they are very busy.
①
Either;or
②
Neither；nor
③
Both；and
④
whether；or
【单选题】
it has been revealed that some government leaders _____ their authority and position to getillegal profits for themselves.
①
employ
②
take
③
abuse
④
overlook
【单选题】
In the wife’s eyes, his _____ to their marriage life is far from perfect.
①
requirement
②
commitment
③
participation
④
reflection
【单选题】
I think the private ownership of guns is a _______mistake.
①
wonderful
②
great
③
tragic
④
romantic
【单选题】
America has a lot of _______ weapons now.
①
aggressive
②
expensive
③
passive
④
expressive
【单选题】
My grandfather had suffered from cancer for two years. It was no surprise when I was told that he had _____.
①
passed off
②
passed away
③
passed by
④
passed over
【单选题】
Not only ______ our money, but we were also in danger of losing our lives.
①
we lost
②
lost we
③
we did lose
④
did we lose
【单选题】
We are going to have a singing party tonight. Would you like to join us?___________
①
I’m afraid not, because I have to go to an important meeting.
②
Of course not. I have no idea.
③
No, I can’t.
④
That’s all set.