第6题: [不定项选择]下列关于专利代理的说法哪些是正确的（）？ A. 专利代理人承办专利代理业务，应当与委托人签订委托合同，写明委托事项和委托权限 B. 接受委托的专利代理机构应当以委托人的名义，在代理权限范围内办理专利申请或者办理其他专利事务 C. 专利代理机构接受委托后，不得就同一内容的专利事务接受有利害关系的其他委托人的委托 D. 专利代理人在从事专利代理业务期间，不得申请专利 参考答案:B, C, D
第22题: [单项选择]A company uses LIFO and had a 2006 LIFO reserve of $ 90000 and a 2005 LIFO reserve of $ 85000. The company' s marginal tax rate is 28% and cost of goods sold is $100000 for 2006. The change in 2006 net income if FIFO inventory costing had been used is: 参考答案:C 答案解析:The LIFO reserve went up 90 - 85 = + 5, so switching to FIFO will decrease COGS by 5000, which will
