问题如下图：
选项：
A. 
B. 
C. 
解释：
如果US GAAP情况下，发债费用属于资产，那请问资本化在哪个科目？
NO.PZ2016012101000193问题如下Oil Exploration LLC pai$45,000 in printing, legfees, commissions, another costs associatewith its recent bonissue. It is most likely to recorthese costs on its financistatements as:A.asset unr US GAanrection of the carrying value of the unr IFRS.B.a liability unr US GAanrection of the carrying value of the unr IFRS.C.a cash outflow from investing activities unr both US GAanIFRS. A is correct.Unr US GAAP, expenses incurrewhen issuing bon are generally recorasset anamortiseto the relateexpense (legal, etc.) over the life of the bon. Unr IFRS, they are incluin the measurement of the liability. The relatecash flows are financing activities.解析与发行债券相关的“printing, legfees,commissions, another costs”这些成本在两准则下处理不同。国际准则是直接扣减债券的账面价值，而美国准则是确认为一项资产，后续在债券期限内进行摊销。 老师，asset是说未来可以带来经济利益流入，为什么在美准下，这些cost要计入asset呢？他们未来会带来哪些经济利益？
NO.PZ2016012101000193问题如下 Oil Exploration LLC pai$45,000 in printing, legfees, commissions, another costs associatewith its recent bonissue. It is most likely to recorthese costs on its financistatements as:A.asset unr US GAanrection of the carrying value of the unr IFRS.B.a liability unr US GAanrection of the carrying value of the unr IFRS.C.a cash outflow from investing activities unr both US GAanIFRS. A is correct.Unr US GAAP, expenses incurrewhen issuing bon are generally recorasset anamortiseto the relateexpense (legal, etc.) over the life of the bon. Unr IFRS, they are incluin the measurement of the liability. The relatecash flows are financing activities.解析与发行债券相关的“printing, legfees,commissions, another costs”这些成本在两准则下处理不同。国际准则是直接扣减债券的账面价值，而美国准则是确认为一项资产，后续在债券期限内进行摊销。 老师，能翻译一下三个答案吗？没太看明白
NO.PZ2016012101000193 a liability unr US GAanrection of the carrying value of the unr IFRS. a cash outflow from investing activities unr both US GAanIFRS. A is correct. Unr US GAAP, expenses incurrewhen issuing bon are generally recorasset anamortiseto the relateexpense (legal, etc.) over the life of the bon. Unr IFRS, they are incluin the measurement of the liability. The relatecash flows are financing activities. 解析与发行债券相关的“printing, legfees,commissions, another costs”这些成本在两准则下处理不同。 国际准则是直接扣减债券的账面价值，而美国准则是确认为一项资产，后续在债券期限内进行摊销。 issue cost应该属于CFF的流出那么C为什么不对啊？
a liability unr US GAanrection of the carrying value of the unr IFRS. a cash outflow from investing activities unr both US GAanIFRS. A is correct. Unr US GAAP, expenses incurrewhen issuing bon are generally recorasset anamortiseto the relateexpense (legal, etc.) over the life of the bon. Unr IFRS, they are incluin the measurement of the liability. The relatecash flows are financing activities. 请问这个知识点在强化班讲义哪里？怎么没有印象呢？这题能不能麻烦老师详细讲解一下，谢谢！
