根据老师的解答，内部产生的goodwill 要费用化，本题是要I/s 里计入额外的收入吗？另外，年金的重组怎么创造出goodwill 呢？
问题如下图：
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解释：
NO.PZ2016012102000052 问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet? GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。 什么叫“ recognizeon its balansheet?”没太看懂题在问什么
NO.PZ2016012102000052 问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet? GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。
NO.PZ2016012102000052问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet?GooillPatentA.YesYesB.NoYesC.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。 请问资本化和费用化是什么意思？内部商誉费用化是要怎么记在哪个报表里呢？
NO.PZ2016012102000052问题如下PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet?GooillPatentA.YesYesB.NoYesC.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。 内部产生的gooill可以再举几个例子吗？每次看到商誉只能想到并购
NO.PZ2016012102000052问题如下PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet?GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。 如题
