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momo · 2024年02月14日

rd

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

1 个答案

王园圆_品职助教 · 2024年02月15日

同学你好,请看以下讲义截图黄色部分,US GAAP下,只有软件的研发成本可以资本化(且资本化还要满足以下两个黑点点之一的条件),其余一律只能费用化。C是研发药物的费用,根本不是软件,只能费用化