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杨舒芃 · 2021年05月28日

RD是啥

NO.PZ2016012102000193

问题如下:

Which of the following statement is most appropriate if it is under the U.S. GAAP?

选项:

A.

The interest paid on loans to finance construction of a long-lived asset should be recognized as an expenditure.

B.

The normal R&D costs should be recognized as an expenditure.

C.

The investment property's construction cost should be capitalized.

解释:

B is correct.

R&D costs are expensed under U.S. GAAP.

Interest on loans that specifically fund construction of long-lived assets must be capitalized under U.S. GAAP.

Under the U.S. GAAP, there is no investment property.

RD是啥

1 个答案

纠纠_品职答疑助手 · 2021年05月29日

嗨,从没放弃的小努力你好:


研发。

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加油吧,让我们一起遇见更好的自己!

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