NO.PZ2018062004000234
问题如下：
Which of the following description is most accurate about the calculation of the tangible book value of equity?
选项：
A.Tangible book value included goodwill.
B.Intangible assets are included in equity.
C.Intangible assets are excluded in equity.
解释：
C is correct.
Intangible assets should be removed from calculation of tangible book value.
不理解。就算tangible book value of equity要排除intangible asset，但intangible asset为什么不属于equity呢？
