NO.PZ202308140300008202
问题如下:
Q. Intangible assets with finite useful lives mostly differ from intangible assets with infinite useful lives with respect to accounting treatment of:选项:
A.revaluation. B.impairment. C.amortization.解释:
C is correct. An intangible asset with a finite useful life is amortized, whereas an intangible asset with an indefinite useful life is not amortized. Rather, they are carried on the balance sheet at historical cost and are tested at least annually for impairment.
选项B和C的差异是什么