NO.PZ2016012102000193
问题如下：
Which of the following statement is most appropriate if it is under the U.S. GAAP?
选项：
A.The interest paid on loans to finance construction of a long-lived asset should be recognized as an expenditure.
B.The normal R&D costs should be recognized as an expenditure.
C.The investment property's construction cost should be capitalized.
解释：
B is correct.
R&D costs are expensed under U.S. GAAP.
Interest on loans that specifically fund construction of long-lived assets must be capitalized under U.S. GAAP.
Under the U.S. GAAP, there is no investment property.
考点： US GAAP下的会计处理
USGAAP下：
1. 研发费用费用化。
2. 专门为建造长期资产, 发生的贷款利息必须资本化。
会计科目中，不存在投资性财产。
C选项The investment property's construction，投资性房地产，2024年考纲删除了吧？
