19、转让企业无形资产所有权形成的净损益，应当在（）反映。 A. 投资收益项目 B. 营业外收支项目 C. 主营业务收支项目

>> 河南成教 / 中级会计学

河南成教 / 中级会计学

正确率：100%

19、转让企业无形资产所有权形成的净损益，应当在（）反映。

A. 投资收益项目

B. 营业外收支项目

C. 主营业务收支项目

D. 其他业务收支项目

积分

中级会计学

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佳题速递：

题干二、阅读理解：根据文章内容，判断正误。（共50分） The Internet has been perhaps the greatest innovation in information technology. It has become an important tool with many advantages. First, the Internet is a treasure house of information and knowledge on any topic. It is common practice now to search the web for resources and information for homework, office presentations, work projects and studies, etc. Second, there are more and more massive open online courses (MOOCs). These MOOCs make it possible for people to carry out their learning any place around the world, and any time around the clock. As long as the learners have access to a digital device which is linked up to the Internet, they can enjoy browsing the pages or watching video lectures. In doing so, they have opportunities to learn from professors they otherwise would not be able to access. Third, entertainment is one of the leading reasons people like the Web. Listening to music, playing games, watching movies, following the latest news about famous sports stars, movie stars and singers and looking into lifestyle websites have become day-to-day activities of many Internet users. One cannot imagine a social life without QQ or WeChat. These social apps have become our means for staying connected with friends, colleagues and family members, and staying in touch with the world. Last but not least, we can do shop and do other businesses online. We can order goods, books, tickets and pay bills without having to leave our homes or offices. 操作提示：正确选T，错误选F。1. You can use the Internet to do a lot of things.回答TF正确获得2.00分中的2.00分2. Now, only a few people know how to search the web for resources and information.回答TF正确获得2.00分中的2.00分3. With the Internet, one can learn online anytime and anywhere.回答TF正确获得2.00分中的2.00分4. QQ and WeChat are mentioned in the text as online shopping apps.回答TF正确获得2.00分中的2.00分5. You can order online, but you must go to a bank to pay your bills.回答TF正确获得2.00分中的2.00分反馈答案：1. T 2. F 3. T 4. F 5. F解析：1. 这是一道主旨题。文中第二段讲互联网是个信息和知识的宝库，学习和工作的各个环节与它不可分离；第三段讲互联网可以用来学习；第四段讲可以用来娱乐；第五段讲可以用来交际；第六段讲可以用来购物。所以题目“可以用来做许多事情”是正确的。2. 这是一道推理题。由第二段第二句common practice可以看出“网络搜索是很普遍、普通的”，因此题目“仅有很少的人会用网络搜索”是错误的。3. 这是一道推理题。从第三段as long as…句可以推出：“只要有互联网，人们就可以随时随地学习” 。因此题目是正确的。4. 这是一道细节题。文中第五段提到QQ和WeChat是社交软件（social apps）而非购物软件（shopping apps）。因此题目是错误的。5. 这是一道推理题。文末提到购物和付账都可以在家中进行。因此题目“付账必须要去银行”是错误的。人文英语2

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