NO.PZ2018062018000049
问题如下:
The expenditures of intangible assets are generally not capitalized if:
选项:
A.they are developed internally.
B.they are purchased in situations other than business combinations.
C.they are acquired in a business combination.
解释:
A is correct. The costs to internally developed intangible assets are generally expensed when incurred.
B中说:和business无关的支出,是不是应该记做费用呢?请麻烦解释一下。