NO.PZ2016012102000120
问题如下:
Which of the following descriptions regarding intangible assets is most appropriate?
选项:
A.The useful lives of intangible assets are independent of their initial cost.
B.The intangible assets with finite useful lives are required to impaire at least annually.
C.Provisions for renewal or extension of the intangible assets will not affect their useful lives.
解释:
A is correct.
The useful lives of intangible assets is independent of its initial cost. Legal, regulatory or contractual provisions, such as renewal and extension, will affect their useful lives. Intangible assets with finite lives should be amortized rather impaired.
考点:问无形资产的特性。
无形资产的可用年限往往跟法律法规相关,比如专利可以有几年,几年之后就不再拥有专利权,跟无形资产的初始成本无关。如果有合同续约等相关事项,可能也会影响到无形资产的使用年限的。
有些无形资产比如商标等可能没有使用期限,那么对无限期使用的无形资产,每年需要做减值测试。
B说的是有限期限,有限期限和固定资产一样按年做摊销就可以了
C选项是什么意思?