NO.PZ2018062018000058
问题如下：
Company M reported an impairment loss on a patent last year, this transaction will affect
选项：
A.
only the income statement.
B.
only the balance sheet.
C.
both the balance sheet and the income statement.
解释：
C is correct. The impairment loss is reflected in the income statement and will decrease the asset's carrying amount on the balance sheet as well, so both of them will be influenced.
具体影响IS表哪个科目？non recurring item还是recurring 里面的other expense 吗
