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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4 .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
5 .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...
7 .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...
8 .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
9 .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
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A 13382 B 17623 C 17908 D 31058
