某企业试开发一项新配方,发生各种开发费用15万元,开发成功后申请专利权时,发生律师费及注册费等2万元,另发生广告费1万元。该项专利权的入账价值为()

A、2万
B、3万元
C、15万元
D、18万元
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Passage1

Questions1to5arebasedonthefollowingpassage:

DoyouwanttosaywhatyouthinkinalettertothePresidentoftheUnitedStates?You’llgetareplyfromhim—writteninink,nottyped—afteronlyafewdays.

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