NO.PZ2018062018000058
问题如下：
Company M reported an impairment loss on a patent last year, this transaction will affect
选项：
A.
only the income statement.
B.
only the balance sheet.
C.
both the balance sheet and the income statement.
解释：
C is correct. The impairment loss is reflected in the income statement and will decrease the asset's carrying amount on the balance sheet as well, so both of them will be influenced.
我怎么记得是，如果只是计提减值，那么只影响资产负债表。 只有在长期资产最终卖掉产生的gain or loss才会影响损益表吗？
