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.
C选项为什么错了呢？