下列各项中，与无形资产相关的会计处理表述不正确的是（）。

>> 高等继续教育 / 中级财务会计(Ⅱ)

正确率：100%

题型描述: 单选题
下列各项中，与无形资产相关的会计处理表述不正确的是（）。
A.不满足资本化条件的研发支出应当费用化
B.无法可靠区分研发阶段和开发阶段支出的应当全部费用化
C.出租的无形资产摊销计入营业外支出
D.使用寿命有限的无形资产应自可供使用的当月开始摊销

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中级财务会计(Ⅱ)

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题干选择题 Imagine a school that expected its students to become literate(有读写能力的) without any formal instruction. Most parents would be alarmed by such an approach, which would leave their children confused and with gaps in their understanding. This however has been the philosophy on character development in many of our schools. Why is the development of character seen as somehow different from the other skills that we teach? Of course there will always be learning by osmosis(耳濡目染)in any school, but as a teacher and primary school head I have found that a child's moral literacy is strengthened when they acquire the building blocks of good character such as consideration, courage and honor: qualities which are commonly known as virtue(美德). I personally find that exploring a virtue over a two-week period provides a simple and effective program that allows for the creative input of both teacher and student and a chance for the virtue to embed(使融入)itself. Once a lesson on a virtue such as honesty has been completed we need to allow time for children to practice this concept just as would be the case with fractions or verbs. Allowing children to role play a situation such as making up excuses to cover a mistake can be enormously interesting, and the drama can be frozen allowing the characters to be questioned about their feelings and motives. It's also a safe way for children to experience for themselves how a lie usually goes out of control. Our role as educators is also to look for opportunities to help our students as they attempt to strengthen their characters. When something goes wrong we guide the young person to the virtue that will prevent it from happening again. For instance, when am student thoughtlessly disturbs the calm atmosphere of the library, instead of a response such as, "that was really disrespectful and selfish of you!" we draw out from them the required virtue: "When you're walking through the library, what virtues do you need to use?" 1. Which of the following is the main idea of this passage?回答ABC未回答正确答案是：B获得2.00分中的0.00分 A. Teaching morals and values has been a frequently discussed topic in the past few years. B. The author and his staff embed virtues into lessons and school life to encourage character development in children. C. Kids throughout the population face the same needs, the same challenges, and the same realities in their lives. 2. We can infer from the first paragraph that 回答ABC未回答正确答案是：C获得2.00分中的0.00分. A. there tends to be disagreement about what character education is B. most parents are not satisfied with the teaching methods adopted in schools C. the approach to character education is generally considered different from the approaches to other skills 3. The word "philosophy" in the first paragraph is closest in meaning to 回答ABC未回答正确答案是：C获得2.00分中的0.00分. A. study B. subject C. viewpoint 4. The author is a 回答ABC未回答正确答案是：A获得2.00分中的0.00分. A. teacher B. librarian C. reporter 5. Which of the following is NOT mentioned in the passage as a way to build character in children?回答ABC未回答正确答案是：A获得2.00分中的0.00分 A. Story readings and discussions. B. Osmosis. C. Taking every opportunity to teach character.反馈参考答案： BCCAA 1. 【答案】B 【考点】主旨题【详解】文章通篇讲的是作者和他的同事如何把美德融入课程和校园生活，从而培养孩子们的品格发展。故B为正确答案。 2. 【答案】C 【考点】细节推理题【详解】根据第一段的最后一句：Why is the development of character seen as somehow different from the other skills that we teach?（为什么品格发展和我们所教的其他技能的培养是有所不同的？）得知，品格培养不同于一般的技能训练，故C为正确答案。 3. 【答案】C 【考点】指代题【详解】首先定位该词在文中的位置，在第一段第三句：This however has been the philosophy on character development in many of our schools.（然而这恰恰是我们许多学校中所秉承的理念。）A. study（研究）；B. subject（科目）；C. viewpoint（观点）。故C为正确答案。 4. 【答案】A 【考点】细节推理题【详解】文章最后一段的第一句：Our role as educators is also to look for opportunities to help our students as they attempt to strengthen their characters.（当学生们试图要加强自己的品格修养时，我们作为教育者的角色是要寻找时机去帮助我们的学生。）从该句话中可以看出作者是一名教师，故A是正确答案。 5. 【答案】A 【考点】细节推理题【详解】文章谈到了对学生的品格培养，可有B. Osmosis（耳濡目染）；C. Taking every opportunity to teach character（利用每一个机会去培养品格）；D. Role play（角色扮演）。没有提到A. Story readings and discussions（阅读故事和讨论），故A为正确答案。人文英语4

简述金融监管的原则。金融管理概论