问题如下图：
选项：
A. 
B. 
C. 
解释：
选项B,研究经费属于SG&A?
NO.PZ201512300100000703 researcosts. cannibalization petrol scooters. A is correct. Competition from other electric scooter manufacturers is expecteto begin in one year. After this time, competing electric scooters coulleto lower manfor Omikroon’s electric scooters anaffeOmikroon’s gross profit margin. 知道C不对但想深入了解一下
researcosts. cannibalization petrol scooters. A is correct. Competition from other electric scooter manufacturers is expecteto begin in one year. After this time, competing electric scooters coulleto lower manfor Omikroon’s electric scooters anaffeOmikroon’s gross profit margin. 老师追问一下 研发成本不计入COGS，一般计入什么？多谢
The important researcosts in 2015 an2016 will leto more efficient electric scooters.题干里面有这一句啊，C哪里错了啊？
老师您好，我还是有点不明白为什么不选B。虽然researcost不计作COGS，但是它会使产品more efficient。我的理解是，more efficiency可以提升产品竞争力，sales 会更高，gross margin / profitability也会更高?
请问这题为什么c不对?
