我国境内所有单位的会计档案不得携带出境。（ ）
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7 .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
8 .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 stra...
9 .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?
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10 .Which ONE of the following statements concerning the accounting treatment ofresearch and development expenditure is true, according to IAS 38 “Intangible Assets”?
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