通常情况下，下列可以表示资金时间价值的是（ ）。
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1 .IAS 38 provides examples of research and development activities, for example:(1) formulating new products;(2) testing pre-production prototypes;(3) designing tools involving new technology;(4) constructing a pilot plant.Which of these examples are development activities?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
2 .In what circumstance should straight-line amortisation be applied to an intangibleasset?
A If a pattern of consumption cannot be determined reliably B If its residual value is assumed to be zero C If the amortisation expense will be included in the carrying amount of another asset D If its useful life depends on the useful life of other assets which are amortised ordepreciated on a stra...
3 .A company has incurred the following costs in operating a pilot plant for the manufacture of anew product:(1) amortisation of a licence granted to manufacture the product(2) expenditure on material consumed in the operation of the plant(3) costs incurred in training staff to operate equipment in the plant;(4) depreciation of equipment in the pilot plant.Which of these examples are development activities?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
4 .Which ONE of the following statements concerning the accounting treatment ofresearch and development expenditure is true, according to IAS 38 “Intangible Assets”?
A Development costs which have been recognised as an asset must be amortised overa period not exceeding five years. B Expenditure on development projects that has been capitalised must be amortised ona straight-line basis. C To decide whether development costs qualify for asset recognition, it is ne...
5 .Agar commenced a research and development project in 2009. $20,000 was expensed in2009 and a further $30,000 in 2010. In 2011 the project was completed after incurring furtherexpenditure of $40,000. The intangible asset created is a formula for a medical cure whichwas patented on 31 December 2011 for 10 years at an additional cost of $10,000.Management is of the opinion that the useful life of the formula is five years and that thepatent could be sold now for an amount in excess of $100,000.What is the maximum amount at which the intangible asset can be carried in Agar’sstatement of financial position for the year ended 31 December 2012?
A $40,000 B $45,000 C $80,000 D $100,000
7 .（2005年）某企业于年初存入银行10000元，假定年利息率为12%，每年复利两次。已知（F／A，6%，5）＝1.3382，（F／P，6%，10）＝1.7908，（F／A，12%，5）＝1.7623，（F／A，12%，10）＝3.1058，则第5年末的本利和为（ ）元。
A 13382 B 17623 C 17908 D 31058
8 .（2007年）已知某种证券收益率的标准差为0.2，当前的市场组合收益率的标准差为0.4，两者之间的相关系数为0.5，则两者之间的协方差是（ ）。
A 0.04 B 0.16 C 0.25 D 1.00
9 .（2005年）在计算由两项资产组成的投资组合收益率的方差时，不需要考虑的因素是（ ）。
A 单项资产在投资组合中所占比重 B 单项资产的β系数 C 单项资产的方差 D 两种资产的协方差
10 .（2013年）下列各种风险应对措施中，能够转移风险的是（ ）。
A 业务外包 B 多元化投资 C 放弃亏损项目 D 计提资产减值准备
