NO.PZ2018062018000049
问题如下:
The expenditures of intangible assets are generally not capitalized if:
选项:
A.they are developed internally.
B.they are purchased in situations other than business combinations.
C.they are acquired in a business combination.
解释:
A is correct. The costs to internally developed intangible assets are generally expensed when incurred.
我看答案里有助教说Goodwill属于无形资产,有助教又说不是,到底Goodwill属不属于无形资产啊?如果不是,那么C选项就不用用Goodwill来举例啊。