NO.PZ2024011002000078
问题如下:
Under U.S. GAAP, firms are required to capitalize:选项:
A.any asset with a useful economic life of more than one year. B.interest paid on loans to finance construction of a long-lived asset. C.research and development costs for a drug that will almost certainly provide a revenue stream of five years or more.解释:
Interest on loans that specifically fund construction of long-lived assets must be capitalized under U.S. GAAP. Assets of insignificant value (e.g., metal waste basket) are typically expensed even when their useful lives are many years. R&D costs are expensed under U.S. GAAP.c为什么不对呢