NO.PZ2016012102000193
问题如下：
Which of the following statement is most appropriate if it is under the U.S. GAAP?
选项：
A.
The interest paid on loans to finance construction of a long-lived asset should be recognized as an expenditure.
B.
The normal R&D costs should be recognized as an expenditure.
C.
The investment property's construction cost should be capitalized.
解释：
B is correct.
R&D costs are expensed under U.S. GAAP.
Interest on loans that specifically fund construction of long-lived assets must be capitalized under U.S. GAAP.
Under the U.S. GAAP, there is no investment property.
考点： US GAAP下的会计处理
USGAAP下：
1. 研发费用费用化。
2. 专门为建造长期资产, 发生的贷款利息必须资本化。
会计科目中，不存在投资性财产。
这选项为什么要用expenditure而不是expense呢？
