与前一道题矛盾了。前一道题的答案感觉有误。
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000117 not amortizebut are testefor impairment. never on the balansheet only if they are purchaseexternally. B is correct. if intangible assets is infinite lives, cnot amortizeits,but testeits for impairment least annually.如果是外部购买 记在b/s的左边asset和右边equity如果是内部产生 记在b/s的左边asset和I/S上面expense是这个意思吗？否则为什么c不对？
c是哪里不对，怎么说是对的？
