第7题: [单项选择]Passage Three Questions 33 to 35 are based on the passage you have just heard. A. They want the teachers to resign. B. They want the teachers to return to work. C. They are very sympathetic toward the strike. D. They are refusing to comment on the situation. 参考答案:B 答案解析:[听力原文] What is the present position of the Parent Board regarding the strike
第10题: [单项选择]甲企业本年以700万元的价格转让一项无形资产。该无形资产的取得成本为900万元，预计使用年限为10年，转让时已使用4年。不考虑减值准备及相关税费，甲企业转让该无形资产确认的净收益为（）万元。 A. 65 B. 100 C. 250 D. 160 参考答案:D 答案解析:无形资产每年的摊销额=900/10=90（万元）；转让无形资产时，无形资产的账面净值=900-90×4=540（万元）；转让无形资产应确认的净收益=700-540=160（万元）。
