课上不是有个except for software嘛
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No.PZ2016012102000121 (选择题)
来源: 品职出题
Abbott Corp. is a technological company in USA and follows U.S. GAAP. In year 2013, it spent $5 million on research and $3 million on development of a financial software. Abbott Corp expected to own the software copyright for 20 years and with salvage value of $10,000. What is the book value of the software copyright at the end of 2014?
您的回答, 正确答案是: A
A
正确$0.
B
$399,500.
C
$149,500.
数据统计(全部)
做对次数: 1049
做错次数: 633
正确率: 62.37%
数据统计(个人)
做对次数: 1
做错次数: 0
正确率: 100.00%
解析
A is correct.
Research and development costs are generally expensed when incurred under U.S. GAAP. The total research and development cost is $8 million and expensed in year 2013. Therefore, its book value in 2014 is 0.
