NO.PZ2016012101000163
问题如下：
An analyst in the finance department of BOOLDO S.A., a French corporation, is computing the amortization of a customer list, an intangible asset, for the fiscal year ended 31 December 2009. She gathers the following information about the asset:
If the analyst uses the straight-line method, the amount of accumulated amortization related to the customer list as of 31 December 2009 is closest to:
选项：
A.€600,000.
B.€1,200,000.
C.€1,533,333.
解释：
B is correct.
Using the straight-line method, accumulated amortization amounts to
Accumulated amortization = [(2,300,000 – 500,000)/3 years] × 2 years = 1,200,000.
解析：使用直线法计算无形资产的摊销费用。注意取得无形资产的时间是2008年1月日。题目让计算的是2009年12月31日的累积摊销金额，包括2008年度和2009年度共两年的摊销费用。
每年直线法摊销费用= （初始成本-残值）/预计使用年限=(2,300,000 – 500,000)/3 years=600,000
每年摊销费用是600,000，累积摊销金额即两个年度的总摊销费用为600,000*2=1,200,000
请问无形资产可以回转么？为什么不行？如果可以回转是国际准则和美国准则都可以回转嘛？
