以下资产中，属于无形资产的是（ ）。
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1 .Which of the following events between the balance sheet date and the date the financialstatements are authorised for issue must be adjusted in the financial statements?
A Declaration of ordinary dividends B Decline in market value of investments C Discovery of a fraud revealing that inventory had been stolen D Announcement of a major restructuring
2 .On 15 March 2013 Ramin authorised for issue its annual financial statements for the yearended 31 December 2012. On 10 March 2012 Ramin’s factory, equipment and inventorywere damaged in an earthquake. The damage is uninsured and management has determinedthat Ramin is unable to continue trading.On what basis should Ramin’s financial statements for the year ended 31 December2012 have been prepared?
A On a going concern basis with a note disclosing the earthquake as a non-adjustingevent B On a basis other than going concern with a statement of that fact and a notedisclosing the earthquake as the reason C On a going concern basis with adjustments for the damage including write-downs ofthe assets...
3 .An entity is required to measure a provision at the best estimate of the amount required tosettle the obligation at the reporting date.Which one of the following estimates will give a best estimate when a provision involvesa large population of items?
A One which weights all possible outcomes according to their probabilities B The mid-point of a discrete range of possible values C The individual most likely outcome D An amount higher or lower than the individual most likely outcome if other possibleoutcomes are mostly higher or lower
4 .Inspire is the defendant in a patent infringement lawsuit. Inspire’s lawyers believe the there isa 30% chance that the court will dismiss the case and Inspire will not have to make any payout.However, if the court rules in favour of the claimant, they believe that there is a 20%chance that Inspire will be required to pay damages of $200,000 (the amount sought by theclaimant) and an 80% chance that damages will be $100,000 (the amount that was recentlyawarded by the same judge in a similar case). The court is expected to rule sometime in 2013and there is no indication that the claimant will settle out of court.What is the best estimate of the provision for the lawsuit that should be recognized inInspire’s statement of financial position at 31 December 2012 in accordance withIAS 37?
A $Nil B $100,000 C $120,000 D $200,000
5 .At 31 December 2012 Oberon is pursuing a claim against an insurance company through legalprocesses. The court is expected to rule later in 2013. At the reporting date Oberon’s legaladvisers believe there is a 70% chance that Oberon will win the case. Furthermore, theybelieve that there is a 20% chance that Oberon will be awarded $200,000 (the amount it isseeking) and an 80% chance of an award of $100,000 (the amount that was recently awardedby the same judge in a similar case).How should this event be treated in Oberon’s financial statements for the year ended 31December 2012?
A As an asset measured at $200,000 B As an asset measured at $100,000 C As a contingent asset D It should not be included in the financial statements
7 .延期付款指双方约定（ ）以上的进口项下贸易融资。
A 30天 B 60天 C 90天 D 120天
8 .企业集团变更登记事项，应当在变更之日起（ ）日内向登记主管机关申请变更登记。
A 15 B 30 C 45 D 60
9 .企业因不可抗力无法按期提供同期资料的，应在不可抗力消除后（ ）日内提供同期资料。
A 10 B 15 C 20 D 30
10 .同期资料应自企业关联交易发生年度的次年6月1日起保存（ ）年。
A 3 B 5 C 10 D 15
