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开心 发表于 2008-5-20 09:54

每日一练F3 答案回复可见

<p>Which of the following statements about research and development expenditure are correct according to IAS38<br/>Intangible Assets?</p><p>(1)&nbsp;&nbsp; If certain conditions are met, an enterprise may decide to capitalise development expenditure.<br/>(2)&nbsp;&nbsp; Research expenditure, other than capital expenditure on research facilities, must be written off as incurred.<br/>(3)&nbsp;&nbsp; Capitalised development expenditure must be amortised over a period not exceeding 5 years.<br/>(4)&nbsp;&nbsp; Capitalised development expenditure must be disclosed in the balance sheet under intangible non-current assets.</p><p>A&nbsp;&nbsp;&nbsp;&nbsp; 1, 2 and 4 only<br/>B&nbsp;&nbsp;&nbsp;&nbsp; 1 and 3 only<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2 and 4 only<br/>D&nbsp;&nbsp;&nbsp; &nbsp;3 and 4 only.</p><p>C</p>

wispydog 发表于 2008-5-27 21:29

a

张俊平 发表于 2008-7-16 11:35

a

James312 发表于 2008-10-16 16:23

a

znfzero 发表于 2008-10-26 11:57

a

Varda 发表于 2008-10-28 17:10

a

小小鱼 发表于 2008-12-11 08:39

<p>好，不错！</p>

wygan1130 发表于 2009-4-17 14:10

a

pplw1987 发表于 2009-4-28 17:18

a

savio 发表于 2009-10-28 20:28

a

passtony 发表于 2010-5-31 03:40

a

tonyyuan 发表于 2010-10-26 09:29

A

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