更多“It does in the() of transfer of intangible assets or immovab”相关问题
  • 第1题:

    The accounting equation may be expressed as( )

    A. Assets = Equities - Liabilities

    B. Assets + Liabilities = Owner's Equity

    C. Assets = Revenues less Liabilities

    D. Assets - Liabilities = Owner's Equity


    参考答案:D

  • 第2题:

    19 Which of the following statements about intangible assets in company financial statements are correct according

    to international accounting standards?

    1 Internally generated goodwill should not be capitalised.

    2 Purchased goodwill should normally be amortised through the income statement.

    3 Development expenditure must be capitalised if certain conditions are met.

    A 1 and 3 only

    B 1 and 2 only

    C 2 and 3 only

    D All three statements are correct


    正确答案:A

  • 第3题:

    Which OSI layer does a Router operate at?

    A.the Physical Layer

    B.the Data Link Layer

    C.the Transfer Layer

    D.the Network Layer


    正确答案:D

  • 第4题:

    It does in the()of transfer of intangible assets or immovable property.

    A、 circumstances

    B、 operation

    C、 case


    参考答案:C

  • 第5题:

    By what means does a business measure the worth of assets and liabilities?

    A.The monetary unit.

    B.Dollar.

    C.The value of the monetary unit.

    D.The sum of all the individual amounts added together.


    正确答案:A
    解析:一个企业资产和负债的情况是用货币单位来计量。所以A选项符合题意。

  • 第6题:

    Intangible assets differ from property, plant and equipment assets in that they lack physical substance.()


    正确答案:对

  • 第7题:

    The development,hundreds of years ago,of ship and cargo insurance was revolutionary.It marked the start of commercial insurance;protection against loss from fire and the perils of the high seas fostered global trade.But in the 21st century the value of companies consists less of solid objects,such as boats and buildings,than of intangible elements,such as intellectual property,data and reputation."Today the most valuable assets are more likely to be stored in the cloud than in a warehouse,"says Inga Beale,chief executive of Lloyd's of London.As the importance of intangibles has grown,so has companies'need to protect themselves against"intangible risks"of two types:damage to intangible assets(eg,reputational harm caused by a tweet or computer hack);or posed by them(say,physical damage or theft resulting from a cyberattack).Companies are not oblivious.Respondents to a survey last year by Aon,an insurance broker,ranked reputation as their top risk and cyber-risk as their fifth.But there is a big difference between how risk managers perceive such risks and how boards do.And if firms do seek insurance against some of these risks,insurers have not exactly been giving them too many novel products.Even when policies are labelled"innovative"it's usually to insure physical assets in the sharing economy rather than intangibles.But in a world where Airbnb,in effect the world's largest hotel chain,owns no hotels and Uber,its largest taxi firm,owns no cabs,such policies are of limited use.Those that do protect assets such as data,IP and reputation are often expensive and custom-made,and include strict exclusions and lrmits.Insurers'caution is understandable.Intangible risks are not only new and comple)c"They're a bit like not-yet-set jelly,"says Julia Graham of Airmic."Their shape constantly changes."Underwriters like to look at past data on events'frequency as well as clients'current exposure-which may be next to impossible when assessing the risk and impact of a cyberattack,or a scandal,which would have been very differently priced even a couple of years ago.But some underwriters are starting to come up with more suitable policies.One is parametric cover,which pays a fixed amount automatically after a defined event,such as a hack.The advantage of such policies is that they can provide cash quickly,meeting an immediate need after misfortune strikes.The downside is that these products tend to cover only a share of damages.Companies also have to do more to protect themselves.Just as insurance was only part of the answer to fire and maritime risk,it is only part of the answer to modern perils.Plenty of cyber-breaches could doubtless have been avoided if software had simply been kept up to date.Insurers need to catch up with the intangible age;but so do their clients.
    Which of the following would be the best title for the text?

    A.The Business of Insuring Intangible Risks Is Still in Its Infancy
    B.Product Innovation Extends the Reach of Commercial Insurances
    C.Insurance:A Cure-all for Intangible Damages
    D.Intangible Assets:Major Risks,Major Rewards

    答案:A
    解析:
    文章前两段说明当今现象“随着企业无形资产比重增加,对该资产投保需求也在增加”。第三、四段指出问题“无形资产保险跟不上时代发展”并分析原因。第五、六段借“参数化保险的优缺点”说明“无形保险正起步发展”,并明确观点“企业和保险公司都应跟上时代步伐”。可见A.为全篇着眼点。[解题技巧]B.利用文中词汇revolutionary、novel products、innovative等形成干扰,但作者并非肯定”商业保险的产品创新、业务范围扩大”,而是与此相反、意在揭示问题“面对无形风险新问题,商业保险创新不够”。C.违背作者观点“保险不是全部答案,企业自身也应努力防范风险”。D.“无形资产风险较大、回报较大”为文中暗示信息,但文章主要关注的并非“无形资产的性质”、而是“对无形资产的保障”。

  • 第8题:

    The development,hundreds of years ago,of ship and cargo insurance was revolutionary.It marked the start of commercial insurance;protection against loss from fire and the perils of the high seas fostered global trade.But in the 21st century the value of companies consists less of solid objects,such as boats and buildings,than of intangible elements,such as intellectual property,data and reputation."Today the most valuable assets are more likely to be stored in the cloud than in a warehouse,"says Inga Beale,chief executive of Lloyd's of London.As the importance of intangibles has grown,so has companies'need to protect themselves against"intangible risks"of two types:damage to intangible assets(eg,reputational harm caused by a tweet or computer hack);or posed by them(say,physical damage or theft resulting from a cyberattack).Companies are not oblivious.Respondents to a survey last year by Aon,an insurance broker,ranked reputation as their top risk and cyber-risk as their fifth.But there is a big difference between how risk managers perceive such risks and how boards do.And if firms do seek insurance against some of these risks,insurers have not exactly been giving them too many novel products.Even when policies are labelled"innovative"it's usually to insure physical assets in the sharing economy rather than intangibles.But in a world where Airbnb,in effect the world's largest hotel chain,owns no hotels and Uber,its largest taxi firm,owns no cabs,such policies are of limited use.Those that do protect assets such as data,IP and reputation are often expensive and custom-made,and include strict exclusions and lrmits.Insurers'caution is understandable.Intangible risks are not only new and comple)c"They're a bit like not-yet-set jelly,"says Julia Graham of Airmic."Their shape constantly changes."Underwriters like to look at past data on events'frequency as well as clients'current exposure-which may be next to impossible when assessing the risk and impact of a cyberattack,or a scandal,which would have been very differently priced even a couple of years ago.But some underwriters are starting to come up with more suitable policies.One is parametric cover,which pays a fixed amount automatically after a defined event,such as a hack.The advantage of such policies is that they can provide cash quickly,meeting an immediate need after misfortune strikes.The downside is that these products tend to cover only a share of damages.Companies also have to do more to protect themselves.Just as insurance was only part of the answer to fire and maritime risk,it is only part of the answer to modern perils.Plenty of cyber-breaches could doubtless have been avoided if software had simply been kept up to date.Insurers need to catch up with the intangible age;but so do their clients.
    Which of the following is true about companies in the 21st century?

    A.They have lost trust in commercial insurance.
    B.They insure intangibie assels instead of solid ones.
    C.Their value lies mainly in their intangible assets.
    D.Their assets are more securely stored than before.

    答案:C
    解析:
    首段③句指出,在21世纪,公司价值构成中的实体要素(如船只和建筑)少于无形要索(如知识产权和数据)。④句则进一步援引他人话语概括:如今企业最宝贵的资产更有可能被存放在云中(即无形资产).而非仓库里(即实体资产)。可见C.正确,intangible assets同义替换intangible elements.…inthc cloud.[解题技巧][人]错误理解第一段But体现的今昔变化:将“商业保险曾经就保护公司的(实体)资产发挥重要作用一但如今公司资产构成已经发生改变”误解为“商业保险曾经保护企业免受损失一但如今不再有此作用,失去公司信任”。B.利用第二段所述“公司客观需求——为无形资产投保的需求上升”干扰,但由此无法推知“公司实际做法——为无形资产投保,却不顾实物资产”。D.曲解第一段末句the most valuable.…be stored in.…than in.…:将其说明“公司最宝贵资产的性质——存在云中的无形资产”误解为“如今公司的资产存放方式更安全”。

  • 第9题:

    技术相关类无形资产(Technology-related Intangible Assets)一般包括()。

    • A、计算机软件
    • B、特许经营协议
    • C、报纸、杂志刊目

    正确答案:A

  • 第10题:

    Which of the following is a reason to block FTP at the corporate firewall?()

    • A、It does not transfer encrypted files.
    • B、It cannot be tunneled in a VPN.
    • C、It is a deprecated protocol.
    • D、It transmits passwords in clear text

    正确答案:D

  • 第11题:

    单选题
    技术相关类无形资产(Technology-related Intangible Assets)一般包括()。
    A

    计算机软件

    B

    特许经营协议

    C

    报纸、杂志刊目


    正确答案: C
    解析: 暂无解析

  • 第12题:

    单选题
    It does in the() of transfer of intangible assets or immovable property.
    A

    circumstances

    B

    operation

    C

    case


    正确答案: A
    解析: 暂无解析

  • 第13题:

    15 Which of the following statements about intangible assets are correct?

    1 If certain criteria are met, research expenditure must be recognised as an intangible asset.

    2 Goodwill may not be revalued upwards.

    3 Internally generated goodwill should not be capitalised.

    A 2 and 3 only

    B 1 and 3 only

    C 1 and 2 only

    D All three statements are correct


    正确答案:A

  • 第14题:

    17 Which of the following statements are correct?

    (1) All non-current assets must be depreciated.

    (2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

    (3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

    (4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

    A 1 and 2

    B 2 and 3

    C 3 and 4

    D 1 and 4


    正确答案:C

  • 第15题:

    Sometimes buyers only purchase some (), tangible or intangible.

    A、houses

    B、real estates

    C、assets


    参考答案:C

  • 第16题:

    Which of the following does not belong to current assets?

    A.cash

    B.account payable

    C.account receivable

    D.note receivable


    正确答案:B
    解析:录音原文提到Cash, accounts receivable and notes receivable due within a year or less are current assets.现金、期限在一年以内(含一年)的应收账款和应收票据都属于流动资产。B项中应付账款是流动负债。

  • 第17题:

    What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?

    A.He simply adds all the amounts together.

    B.He puts the assets and liabilities on the balance sheet objectively.

    C.He makes restatement if the value of money depreciates.

    D.He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.


    正确答案:D
    解析:文章最后一段提到The stable-monetary-unit concept is the accountant's…the changing value of the dollar。统一货币计量单位使得会计在编制资产负债表的时候不用去考虑 通货膨胀和美元贬值的影响。所以D选项符合题意。

  • 第18题:

    Which of the following modes of heat transfer does NOT require any physical contact between a warmer and a cooler substance?

    A.Radiation

    B.Conduction

    C.Natural convection

    D.contact directly


    正确答案:A

  • 第19题:

    The development,hundreds of years ago,of ship and cargo insurance was revolutionary.It marked the start of commercial insurance;protection against loss from fire and the perils of the high seas fostered global trade.But in the 21st century the value of companies consists less of solid objects,such as boats and buildings,than of intangible elements,such as intellectual property,data and reputation."Today the most valuable assets are more likely to be stored in the cloud than in a warehouse,"says Inga Beale,chief executive of Lloyd's of London.As the importance of intangibles has grown,so has companies'need to protect themselves against"intangible risks"of two types:damage to intangible assets(eg,reputational harm caused by a tweet or computer hack);or posed by them(say,physical damage or theft resulting from a cyberattack).Companies are not oblivious.Respondents to a survey last year by Aon,an insurance broker,ranked reputation as their top risk and cyber-risk as their fifth.But there is a big difference between how risk managers perceive such risks and how boards do.And if firms do seek insurance against some of these risks,insurers have not exactly been giving them too many novel products.Even when policies are labelled"innovative"it's usually to insure physical assets in the sharing economy rather than intangibles.But in a world where Airbnb,in effect the world's largest hotel chain,owns no hotels and Uber,its largest taxi firm,owns no cabs,such policies are of limited use.Those that do protect assets such as data,IP and reputation are often expensive and custom-made,and include strict exclusions and lrmits.Insurers'caution is understandable.Intangible risks are not only new and comple)c"They're a bit like not-yet-set jelly,"says Julia Graham of Airmic."Their shape constantly changes."Underwriters like to look at past data on events'frequency as well as clients'current exposure-which may be next to impossible when assessing the risk and impact of a cyberattack,or a scandal,which would have been very differently priced even a couple of years ago.But some underwriters are starting to come up with more suitable policies.One is parametric cover,which pays a fixed amount automatically after a defined event,such as a hack.The advantage of such policies is that they can provide cash quickly,meeting an immediate need after misfortune strikes.The downside is that these products tend to cover only a share of damages.Companies also have to do more to protect themselves.Just as insurance was only part of the answer to fire and maritime risk,it is only part of the answer to modern perils.Plenty of cyber-breaches could doubtless have been avoided if software had simply been kept up to date.Insurers need to catch up with the intangible age;but so do their clients.
    Insurers'caution is in a large part due to

    A.the lack of funds to develop innovative products.
    B.the swings in demand for intangible insurance.
    C.the difficulty in pricing intangible risks.
    D.the high frequency of cyberattack events.

    答案:C
    解析:
    第四段①句指出保险公司的谨慎可以理解,②③句解释原因:无形风险不但新且复杂,更像没有定型的果冻,保险商无法像(对待实体资产一样)基于历史数据对其进行评估和定价。可见C.符合文意,the difficulty in pricing概括文中a bit like not-yet-set jelly.…constantly changes.…next to impossibleWhen assessing the risk and impact等。[解题技巧]A.用第三段④句“保险公司未能向客户提供很多创新产品”干扰,但文中并未提及原因在于“缺乏创新资金”。B.用第四段constantly changes干扰,但将变化的主体“无形风险的形状”偷换为“对无形保险的需求”。由第二段可知,对无形风险的投保需求非常大。D.用第四段events'frequency干扰,但此处指“由于无法参考事件过去发生的频率,故难以评估风险”,而非“风险事件高发”。

  • 第20题:

    以下哪些无形资产不属于客户和供应商相关类无形资产(Customer or Supplier-related Intangible Assets)()。

    • A、客户关系、客户清单
    • B、互联网域名
    • C、相关资产使用权(勘探权、用水权、森林采伐权和机场降落权等)

    正确答案:B

  • 第21题:

    艺术相关类无形资产(Artistic-related Intangible Assets)一般包括()。

    • A、音乐作品著作权
    • B、计算机软件
    • C、数据库

    正确答案:A

  • 第22题:

    单选题
    Which of the following modes of heat transfer does NOT require any physical contact between a warmer and a cooler substance?()
    A

    Radiation

    B

    Conduction

    C

    Natural convection

    D

    All of the above


    正确答案: C
    解析: 暂无解析

  • 第23题:

    单选题
    Which of the following does a star ring topology use for data transfer?()
    A

    CSMA/CD

    B

    CSMA/CA

    C

    CHAP

    D

    Token passing


    正确答案: A
    解析: 暂无解析

  • 第24题:

    单选题
    艺术相关类无形资产(Artistic-related Intangible Assets)一般包括()。
    A

    音乐作品著作权

    B

    计算机软件

    C

    数据库


    正确答案: A
    解析: 暂无解析