音乐作品著作权
计算机软件
数据库
第1题：
A. Assets = Equities - Liabilities
B. Assets + Liabilities = Owner's Equity
C. Assets = Revenues less Liabilities
D. Assets - Liabilities = Owner's Equity
第2题：
19 Which of the following statements about intangible assets in company financial statements are correct according
to international accounting standards?
1 Internally generated goodwill should not be capitalised.
2 Purchased goodwill should normally be amortised through the income statement.
3 Development expenditure must be capitalised if certain conditions are met.
A 1 and 3 only
B 1 and 2 only
C 2 and 3 only
D All three statements are correct
第3题：
A、电影、电视作品著作权
B、音乐作品著作权
C、数据库
第4题：
A.与生产相关的有形资产
B.与生产相关的无形资产
C.与销售相关的无形资产
D.与销售相关的有形资产
第5题：
A、houses
B、real estates
C、assets
第6题：
15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset.
2 Goodwill may not be revalued upwards.
3 Internally generated goodwill should not be capitalised.
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
第7题：
17 Which of the following statements are correct?
(1) All non-current assets must be depreciated.
(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.
(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.
(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.
A 1 and 2
B 2 and 3
C 3 and 4
D 1 and 4
第8题：
A、Fixed assets
B、Long-term liabilities
C、Stockholders' equity
D、Intangible assets
第9题：
It does in the()of transfer of intangible assets or immovable property.
A、 circumstances
B、 operation
C、 case
第10题：
Intangible assets differ from property, plant and equipment assets in that they lack physical substance.()