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【多选题】
属于负债的有 () 。 A. 因采购应支付款项 B. 企业购人的专利权 C. 企业收到的上级投人的专项设备 D. 企业应付职工的工资
A.
1
B.
2
C.
3
D.
4
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参考解析：
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【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】采取按经费支出换算收入征税方法的外国企业常驻代表机构，由总机构直接支付给常驻代表机构雇员的工资，( )。
A.
不属于该常驻代表机构的经费支出
B.
不需缴纳个人所得税，只需缴纳外商投资企业和外国企业所得税
C.
只需缴纳个人所得税，不需缴纳外商投资企业和外国企业所得税
D.
属于该常驻代表机构的经费支出并依法纳税
【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