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开心 发表于 2008-5-27 09:45

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<p><br/>Which of the following statements about research and development expenditure are correct?<br/><br/>(1)&nbsp; &nbsp;Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;as incurred.<br/>(2)&nbsp;&nbsp;&nbsp; In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; whether there will be adequate finance available to complete the project.<br/>(3)&nbsp;&nbsp;&nbsp;&nbsp; Development expenditure recognised as an asset must be amortised over a period not exceeding five years.<br/><br/>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1), (2) and (3)<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) and (2) only<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) and (3) only<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) and (3) only<br/><br/>B</p>

wispydog 发表于 2008-5-27 16:09

?

张俊平 发表于 2008-7-16 12:22

a

pplw1987 发表于 2009-4-28 23:44

b

Zeusme 发表于 2009-5-3 21:44

B

DAPENG0731 发表于 2009-5-5 04:10

N

dawn_tang 发表于 2009-5-5 14:58

??

masha 发表于 2009-5-6 00:21

b

Tophigh 发表于 2009-10-24 14:20

<p>b</p>

savio 发表于 2009-10-28 20:40

B

luolei2002 发表于 2010-5-14 16:29

b

tonyyuan 发表于 2010-7-16 09:29

<p>B</p>

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