[单选题]
In what circumstance should straight-line amortisation be applied to an intangibleasset?
A .If a pattern of consumption cannot be determined reliably
B .If its residual value is assumed to be zero
C .If the amortisation expense will be included in the carrying amount of another asset
D .If its useful life depends on the useful life of other assets which are amortised ordepreciated on a straight-line basis
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .会计人员办理交接手续，必须有监交人负责监交。（ ）
Y 对 N 错
题型:
判断题
提问时间:
2021-08-23
2 .采用电子计算机进行会计核算的单位，可以不用保存打印出的纸质会计档案。（ ）
Y 对 N 错
题型:
判断题
提问时间:
2021-08-23
3 .单位之间交接会计档案的，交接双方应当办理会计档案交接手续。（ ）
Y 对 N 错
题型:
判断题
提问时间:
2021-08-23
4 .我国境内所有单位的会计档案不得携带出境。（ ）
Y 对 N 错
题型:
判断题
提问时间:
2021-08-23
5 .IAS 38 provides examples of research and development activities, for example:(1) formulating new products;(2) testing pre-production prototypes;(3) designing tools involving new technology;(4) constructing a pilot plant.Which of these examples are development activities?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
题型:
单选题
提问时间:
2021-08-23
7 .A company has incurred the following costs in operating a pilot plant for the manufacture of anew product:(1) amortisation of a licence granted to manufacture the product(2) expenditure on material consumed in the operation of the plant(3) costs incurred in training staff to operate equipment in the plant;(4) depreciation of equipment in the pilot plant.Which of these examples are development activities?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
题型:
单选题
提问时间:
2021-08-23
8 .Which ONE of the following statements concerning the accounting treatment ofresearch and development expenditure is true, according to IAS 38 “Intangible Assets”?
A Development costs which have been recognised as an asset must be amortised overa period not exceeding five years. B Expenditure on development projects that has been capitalised must be amortised ona straight-line basis. C To decide whether development costs qualify for asset recognition, it is ne...
题型:
单选题
提问时间:
2021-08-23
9 .Agar commenced a research and development project in 2009. $20,000 was expensed in2009 and a further $30,000 in 2010. In 2011 the project was completed after incurring furtherexpenditure of $40,000. The intangible asset created is a formula for a medical cure whichwas patented on 31 December 2011 for 10 years at an additional cost of $10,000.Management is of the opinion that the useful life of the formula is five years and that thepatent could be sold now for an amount in excess of $100,000.What is the maximum amount at which the intangible asset can be carried in Agar’sstatement of financial position for the year ended 31 December 2012?
A $40,000 B $45,000 C $80,000 D $100,000
题型:
单选题
提问时间:
2021-08-23
10 .通常情况下，下列可以表示资金时间价值的是（ ）。
A 没有风险条件下的社会平均利润率 B 没有通货膨胀条件下的社会平均利润率 C 没有风险和没有通货膨胀条件下的社会平均利润率 D 没有风险的公司债利率
题型:
单选题
提问时间:
2021-08-23
