Molly · 2022年04月17日
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.
Kiko_品职助教 · 2022年04月18日
嗨，爱思考的PZer你好：
题干问的是下面哪个关于无形资产的支出是通常情况下是不能被资本化的。
在国际准则下，develop支出可以资本化是有前提的，需要“ certain criteria are met, including technological feasibility, the ability to use or sell the resulting asset, and the ability to complete the project.”
美国准则develop支出基本原则是费用化，特殊情况是内部开发的软件，在严格的前提下可以资本化：
所以如果问的是general的情况，没有说满足两个准则下资本化的前提，内部研发支出只能费用化。所以答案A正确
B说“非公司合并的情况下购买的无形资产”，举个例子就外购的专利，或者是商标使用权，这些也是可以被计入资产的。不用费用化。
C选项例如goodwill，可以分为外部产生的和内部产生的，外部产生的就是可以资本化，内部产生的需要费用化，C选项说的是外部产生的
----------------------------------------------加油吧，让我们一起遇见更好的自己！
NO.PZ2018062018000049 问题如下 The expentures of intangible assets are generally not capitalizeif: A.they are velopeinternally. B.they are purchasein situations other thbusiness combinations. C.they are acquirein a business combination. A is correct. The costs to internally velopeintangible assets are generally expensewhen incurre 我有两个问题1；a为什么正确呀，说的velopment不能资本化？在国际准则下不是有些是可以资本化的吗？2；可否一下b和c分别是什么意思
NO.PZ2018062018000049问题如下The expentures of intangible assets are generally not capitalizeif:A.they are velopeinternally.B.they are purchasein situations other thbusiness combinations.C.they are acquirein a business combination.A is correct. The costs to internally velopeintangible assets are generally expensewhen incurre如题。。。。。the projewill completeanththe software will useinten
NO.PZ2018062018000049 我看答案里有助教说Gooill属于无形资产，有助教又说不是，到底Gooill属不属于无形资产啊？如果不是，那么C就不用用Gooill来举例啊。
NO.PZ2018062018000049 they are purchasein situations other thbusiness combinations. they are acquirein a business combination. A is correct. The costs to internally velopeintangible assets are generally expensewhen incurre国际准则下velop cost不是资本化的吗，这道题为什么是非资本化？
