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【多选题】
根据企业会计准则规定，企业在自行开发并取得专利权的过程中所发生的下列费用，不计人该专利权人账价值的有（ ）。
A.
依法取得专利权发生的注册费
B.
依法取得专利权发生的聘请律师费
C.
研究过程中领用的材料
D.
研究过程中发生的人工费
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参考答案：
参考解析：
刷刷题刷刷变学霸
举一反三
【单选题】下列各项中，不属于企业会计核算具体内容的是( )。
A.
财务成果的计算和处理
B.
财产物资的收发、增减和使用
C.
债权债务的发生的结算
D.
支出、费用、成本的分析和检查
【单选题】The old idea that child prodigies(神童)'burn themselves' or 'overtax their brains' in the early years, therefore, are prey to failure and (at worst)mental illness is just a myth．As a matter of fact, the...
A.
how many gifted children turned successful when they grew up.
B.
that bright children were unlikely to physically and mentally healthy.
C.
that gifted children were most likely to become bright grown-ups.
D.
that when the bright children grew up, they would become ordinary.
【单选题】王某和刘某就王某所享有的一项专利权的转让订立了书面合同，该专利权转让何时生效( )
A.
合同签订时生效
B.
当事人意思表示一致时生效
C.
经国务院专利行政部门登记和公告后方能生效
D.
刘某实际掌握该项专利权时生效