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treepple · 2020年01月09日

问一道题:NO.PZ2016012102000193 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

R&D里面不是对软件行业有可以资本化的情形吗?
1 个答案

Olive_品职助教 · 2020年01月10日

嗨,爱思考的PZer你好:


是的,那是需要特殊记的例外情况,这道题说的是一般情况,一般情况下是应该费用化的。解释写的不够严谨,我会修改一下的,谢谢同学!


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努力的时光都是限量版,加油!


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