单项选择题

2、正确发挥意识能动作用的客观前提是（）
A、个人积极性的发挥
B、集体智慧的调动
C、解放思想
D、对客观规律的正确反映

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单项选择题

PF purchased a quota for carbon dioxide emissions for $15,000 on 30 April 20X6 and capitalised it as an intangible asset in its statement of financial position. PF estimates that the quota will have a useful life of 3 years. What is the journal entry required to record the amortisation of the quota in the accounts for the year ended 30 April 20X9?

A． Dr Intangible assets

5,000
B．Dr Expenses

15,000
C．Dr Accumulated amortisation

15,000
D．Dr Expenses

单项选择题

[单选题]

A、
B、
C、
D、