第9题: [多项选择]下列可以确认为无形资产的有( )。 A. 经营租入的无形资产 B. 有偿取得的经营特许权 C. 有偿取得的高速公路15年的收费权 D. 已经营出租的土地使用权 参考答案:B,C 答案解析:[解析] 本题考核无形资产的概念。选项A,经营租入的无形资产,企业不拥有其所有权,不能确认为无形资产;选项D,已经营出租的土地使用权应作为投资性房地产核算。
第21题: [单项选择]Why did the man come back A. He was tired. B. He had bought everything. C. There were too many people shopping. D. The weather was terrible. 参考答案:B 答案解析:M: Did Henry paint the whole house himself
W: He had it painted, because he doesn’’t like climbing