18. Which of the following was NOT mentioned in the article?
(A) The role of intangible assets in terms of a firm’s profitability.
(B) The importance of an intangible asset’s stability.
(C) The costs of intangible assets.
(D) The transferability of intangible assets.

14. Which statement would best serve as a concluding sentence for this article? (A) Technology is a valuable asset, which could replace authentic communication in the future. (B) Integrating asynchronous functions may help to resolve issues with SCMC. (C) Visuals, personal contact, and preparation are fundamental elements of language learning. (D) Oral proficiency is a valuable skill for the 21st century and must be our top priority.

15. What is the most likely source of this article? (A) A textbook on educational technology (B) A teacher’s blog (C) A Master’s thesis (D) A government policy paper

16. According to the article, which of the following would be classified as an intangible asset? (A) Inventory (B) A trademark (C) A stock certificate (D) Equipment

17. Based on the context, which of the following is the best substitute for the term “harmonization?” (A) Correlation (B) Obligation (C) Utilization (D) Standardization

19. What is the most likely purpose of this article? (A) To outline issues related to the definitions and guidelines for intangible assets (B) To compare different types of intangible assets and their values (C) To provide a summary of progress being made in the accounting field (D) To convince firms to assess and report their intangible assets accurately

20. What is the most likely target audience of this article? (A) Trademark designers (B) Equipment manufacturers (C) Accounting academics (D) Branding managers

21. Writing therapy ________ a process of investigation about personal thoughts and feelings using the act of writing as an instrument. (A) is defined as (B) is defined to (C) is defiant (D) will define into

22. Over the past 20 years, a growing body of literature has demonstrated the beneficial effects that talking about traumatic or stressful events ________ physical and emotional health. (A) has on (B) to have in (C) within (D) having

23. Every stroke of ink, ________ the poet’s profound understanding of the human experience, painted vivid portraits of joy, sorrow, love, and longing. (A) guiding by (B) guiding through (C) guided by (D) guided onto

24. Athletes train their bodies rigorously ________ musicians practice their instruments diligently. (A) so much to the point that (B) in the same way that (C) in other way where (D) once upon a time when