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六姑娘 · 2023年07月24日

customer list可以解释下是什么吗?客户名单?列为一种无形资产?

NO.PZ2023020602000131

问题如下:

During 2010, the following events occurred at a company. The company:

Based on those events, the amortization expense that the company should report in 2011 is closest to:

选项:

A.$25,000.00 B.$45,000.00 C.$85,000.00

解释:

The customer list is the only identifiable intangible asset, and it should be amortized on a straight-line basis over its expected future life: $100,000 ÷ 4 = $25,000/year. Goodwill is an unidentifiable intangible and should be tested for impairment but not amortized. All advertising and promotion costs, such as the media placements, are typically expensed. If the reputation of the company has been enhanced as the CEO suggests, this is an internally generated intangible that is not recorded on the balance sheet and is therefore not amortized.

customer list可以解释下是什么吗?客户名单?列为一种无形资产?

1 个答案

王园圆_品职助教 · 2023年07月24日

同学你好,是的,customer lists就是客户名单,可能有了这个客户名单,就能获得一些稳定的客源从而公司的产品就可以指定向这些客户推荐从而获得收入了。由于可以在未来为公司带来确定的经济利益的流入(10万),所以可以认定为是无形资产

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