NO.PZ2019120301000230
问题如下：
Question Holding all else constant, a company that develops intangible assets internally rather than purchasing them is most likely to report:选项：
A.lower amounts of assets. B.higher investing cash outflows. C.lower operating cash outflows.解释：
SolutionA is correct. Costs associated with internally developing intangible assets are usually expensed; thus, a company that has internally developed intangible assets through expenditures on R&D will recognize a lower amount of assets than a company that has obtained intangible assets through external purchase.
B is incorrect. Costs of acquiring intangible assets are classified as investing cash outflows. Thus if the company is developing assets internally, it will report lower investing cash outflows than a company that obtains intangibles through external purchase.
C is incorrect. Costs associated with internally developing intangible assets are classified as operating cash outflows. Thus, if the company is developing the intangible assets internally, it will report higher operating cash outflows than a company that obtains the intangibles through external purchase.
我的理解是内部无形资产需要费用化 asset下降， NI下降 CFO流出增加，CFI降低，请问理解的对嘛？
