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更多“（ii) Upwards; （3 marks)”相关的问题
说明:
(1)ADD*D指令字中*表示相对寻址,D为相对位移量。
(2)寄存器的输入和输出均受控制信号控制,如PCi表示PC的输入控制信号,又如MDR0表示MDR的输出控制信号。
(3)凡是需要经过总线实现寄存器之间的传送,需在流程图中注明，如PC→Bus→MAR,相应的控制信号为PC0和MARi。
说明： (1)ADD X，D指令字中x为变址寄存器XR，D为形式地址。 (2)寄存器的输入和输出均受控制信号控制，如PCi表示PC的输入控制信号，又如MDRo表示MDR的输出控制信号。 (3)凡是需要经过总线实现寄存器之间的传送，需在流程图中注明，如PC→Bus→MAR，相应的控制信号为PCo和MARi。
Which of the following statements relating to intangible assets is true？
A.All intangible assets must be carried at amortised cost or at an impaired amount; they cannot be revalued upwards
B.The development of a new process which is not expected to increase sales revenues may still be recognised as an intangible asset
C.Expenditure on the prototype of a new engine cannot be classified as an intangible asset because the prototype has been assembled and has physical substance
D.Impairment losses for a cash generating unit are first applied to goodwill and then to other intangible assets before being applied to tangible assets
