单项选择题

​企业自行研制一项专利并获成功。研究费用200000元;开发过程中发生原材料费用100000元、人员工资160000元、管理费用70000元,全部符合资本化的条件.申请专利时,发生律师费、注册费等共计20000元。按照我国现行企业会计准则的相关规定.该项专利的入账价值应为()

A.550000元
B.530000元
C.430000元
D.350000元

题目列表

你可能感兴趣的试题

单项选择题

听力原文: On 15th, Feb 1989 an instant survey was carded out among 18 overseas postgraduate students. 11 students were male and 7 were female. The purpose of the survey was to discover the views of the students on a number of matters of personal concern. The survey was conducted by means of a questionnaire given to the students to complete. There were 5 questions. The first question concerned favorite color and the second favorite number. The next 3 questions were all concerned with aspects of marriage. No. 3 looked at the ideal age to get married, No. 4 ex mined the qualities looked for in a partner and No. 5 asked about the ideal number of children. The main findings were as follows. Blue was the most popular color. This was followed by Green and Purple. There was no real significance in the choice of lucky number. About one third of the students said that they had none. Sixty-one percent of the students selected the age group 26 to 30 years as ideal for marriage, followed by 21 to 25 years. In looking at the most important qualities in an ideal partner, someone hoped the person to be Intelligent, others chose Natural, still others indicated Attractive and Honest. The ideal number of children was 2, followed by 3. It is not easy to reach any del mite conclusions based upon such a small sample of students from such widely different backgrounds. However, it is clear that the majority favoried 26 to 30 as the ideal age to get married with an intelligent partner, producing 2 children.
(33)
A.18 American undergraduates.
B.18 overseas undergraduates,
C.18 American postgraduates.
D.18 overseas postgraduates.

A.
(33)
A.18
B.
B.18
C.18
D.
D.18
E.
微信扫码免费搜题