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小鸣哥哥 · 2021年02月08日

选项B为什么不对,请麻烦解释一下?

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。

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年02月08日

嗨,努力学习的PZer你好:


B的意思是“非公司合并的情况下购买的无形资产”,不是说和business 无关。

举个例子就外购的专利,或者是商标使用权,这些也是可以被计入资产的。


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