企业持有的无形资产账面价值高于其可收回金额的差额应计入（）。

[单选题]关于储蓄国债（电子式）的提前兑取，以下说法错误的是（）。

[单选题]对于已经通过了职业安全卫生体系认证的企业，则必须接受（）的复审。

[问答题]Directions: In this section, there is one passage followed by 5 statements. Go over the passage quickly and mark the answers on the Answer Sheet. For questions 1 - 5, mark　　Y(for Yes) if the statement agrees with the information given in the passage;　　N (for No) if the statement contradicts the information given in the passage;　　NG(for Not Given) if the information is not given in the passage.　　Questions 56-60 are based on the following passage.　　The Official Residences of the Sovereign and the Royal Collection　　Buckingham Palace, Windsor Castle and the Palace of Holyroodhouse are the official residences of the Sovereign and, as such, serve as both home and office for The Queen, whose personal standard flies whenever Her Majesty is in residence.　　These buildings are used extensively for State ceremonies and official entertaining and are opened to the public as much as these commitments allow.　　All are furnished with fine pictures and works of art from the Royal Collection, which has been assembled over four centuries by successive sovereigns. Many of the State Apartments and rooms at the official residences have been in continuous use since their conception and many of the works of art are displayed in the rooms for which they were originally intended.　　The official residences are in regular use and the style and manner in which they are shown to visitors reflects their working status. Rooms are kept as close to their normal appearance as possible. Inevitably, opening times are subject to change at short notice, depending on circumstances.　　The Royal Collection, which is owned by The Queen as Sovereign in trust for her successors and the Nation, is administered by the Royal Collection Trust, to which a proportion of admission fees and other income from visitors is directed.　　The remainder of this income funds the majority of the cost of restoring Windsor Castle, which was badly damaged by fire in November 1992.　　In 1993 the State Rooms at Buckingham Palace were opened to the public for the first time. The income generated funds the majority of the cost of the restoration of Windsor Castle, a part of which was badly damaged by fire during the previous year. It has recently been announced that the Summer Opening will continue beyond the completion of this restoration in 1998 and the State Rooms will, therefore, be open during August and September each year.　　During this time visitors are able to tour many of the grandest rooms in the Palace. These are furnished with some of the most important pictures and works of art from the Royal Collection, one of the finest art collections in the world. These rooms, which form the nucleus of the working Palace today, are regularly used by The Queen and the Royal Family for official entertaining, Court ceremonial and State functions.　　Entering the Palace via the Ambassadors’ Entrance and the Quadrangle, visitors arrive at the Guard Room, the traditional entrance to the rooms of the Sovereign. Here the great suite of rooms starts with the Green Drawing Room and includes the Throne Room where loyal addresses are delivered, the Picture Gallery with its outstanding collection of paintings including works by Vermeer, Rubens, Rembrandt, van Dyck and Canaletto, the State Dining Room, the magnificent Blue and White Drawing Rooms, which overlook the gardens, the Marble Hall and the Bow Room.　　Visitors then leave via the garden where The Queen’s garden parties are held each summer.　　To ensure visitors enjoy their tour to the full,　　a comprehensive Official Guide to the State　　Rooms is available in English, French, German,　　Italian and Japanese languages for purchase.　　Admission Tickets　　Admission tickets may be purchased in advance by telephone, subject to availability. During the Summer Opening, tickets are available on the day or in advance, from 9:00 am, at the Ticket Office in Green Park.　　Day tickets first-come, are sold on a first-come, first-served basis, with each ticket indicating a specific time to enter Buckingham Palace.　　For further information, please contact the Visitor Office at Buckingham Palace.　　Visitors with Disabilities　　Visitors with disabilities are welcome. Due to certain architectural limitations, wheelchair users and those requiring a wheelchair to complete their visit should write for details to the Visitor Office and ask for an Application Form for Special Arrangement.　　Statements:　　1．We know in which of the three palaces the Queen is staying.　　2．The upkeep of works of art is partly paid for by the admission charges.　　3．Initially, admission charges were used to pay for the restoration of Buckingham Palace.　　4．Visitors can purchase refreshments in the palace.　　5．All public areas of the Palace are accessible to wheelchair users.

[多选题]Which five methods，inserted independently at line 5，will compile？（）

[多选题]影响汉字理解的因素有（　　）。[统考2008研]

[单选题]（）的销售、购买及废旧民用爆炸物品销毁等行为，都适用《民用爆炸物品安全管理条例》。

[问答题]泵送混凝土应符合什么规定？

[多选题]中国政府在2015年3月29日、30日和4月6日分三批从战火纷飞的也门撤离了600多名中国公民，在撤离行动中没有一名中国公民受伤，这体现了中国政府坚持以人为本的理念。下列关于以人为本的说法，正确的有（）。

[问答题]简述企业内部工资分配的基本原则。

[多选题]防火墙有哪些类型（）

[多选题]无形资产是反映企业持有无形资产的成本，包括（）

[单选题]企业持有的无形资产账面价值高于其可收回金额的差额应计入（）。

[判断题]小企业出租的无形资产，应当按照有关收入确认原则确认所取得的租金收入；同时，确认出租无形资产的相关费用，并同时结转无形资产的价值。

[判断题]企业持有无形资产的目的是为了使用、转卖，而不是为了受益。（　）

[多选题]小企业自行开发无形资产发生的支出，同时满足（），才能确认为无形资产。

[多选题]小企业自行开发无形资产发生的支出，同时满足（），才能确认为无形资产。

[多选题]小企业自行开发无形资产发生的支出，同时满足下列条件的（），才能确认为无形资产。 

[判断题]小企业出售无形资产，应将所得价款与该项无形资产的成本之间的差额，计入当期其他业务利润。

[单选题]下列属于企业无形资产的是：（）

[多选题]下列选项中，属于企业无形资产的有( )