某企业出售一项3年前取得的专利权，该专利权取得时的成本为400万元，预计使用年限为10年，无残值，采用直线法摊销。出售价款为848万元(含增值税48万元)。不考虑其他相关税费，则出售该项专利权影响当期损益的金额为( )万元。 A.568 B.520 C.300 D.320

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• 3The HR manager of a firm has been asked to explain to the finance director the quantifiable benefits

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• 5_____ development is a process whereby employees are offered a wide range of developmental opportuni

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• 8甲公司于2×16年7月1日以2100万元取得乙上市公司5%的股权，对乙公司不具有控制、共同控制或重大影响，甲公司将

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