Costs incurred for intangible assets are generally expensed when they are: A internally developed. B individually acquired. C acquired in a business combination. 查看解析 上一题 下一题 正确答案A 您的答案B本题平均正确率：70% Intangible Assets难度：一般 推荐：      答案解析 The costs to internally developd intangible assets are generally expensed when incurred. 请问：能否举个无形资产被内部研发的 实际中的例子？

Which of the following statements about indefinite-lived intangible assets is most accurate? A They are amortized on a straight-line basis over a period not to exceed 40 years. B They are reported on the balance sheet indefinitely. C They never appear on the balance sheet unless they are internally developed. 查看解析 上一题 下一题 正确答案B 您的答案C本题平均正确率：72% Intangible Assets难度：一般 推荐：      答案解析 Indefinite-lived intangible assets are not amortized; rather, they are reported on the balance sheet indefinitely unless they are impaired. 请问： 1.undentifiable asset就是indefinitely asset吗？ 2.这题是否能带入goodwill来想？

Assume U.S. GAAP applies unless otherwise noted. Two companies are identical except for their accounting treatment of R&D costs. One company expenses all such costs immediately, while the other capitalizes a portion of the costs. Compared with the company that capitalizes costs, the company that expenses immediately will most likely: A earn a lower return on assets. B have lower financial leverage. C report lower cash flow from operations in the statement of cash flows. 查看解析 下一题 正确答案C 您的答案A 问题在A 一般情况，NI/ASSETS都是小于1的，所以是lower应该没问题？不确定的情况您能举个极端点的例子吗，不是说即使是贩毒都没有公司这个指标会大于1吗？

69页29题请老师讲解一下

When constructing an asset for sale, directly related borrowing costs are most likely: A expensed as incurred. B capitalized as part of inventory. C capitalized as part of property, plant, and equipment. 查看解析 上一题 提交试卷 正确答案B 您的答案C 请问： 1.不是作为 自用和出售的会被 资本化成 固定资产么？这里为什么资本化成存货？ 2.sale 和 resale在cfa里有没有区别？

187页这个例题，Zimt AG uses the FIFO inventory accounting method, and Nutmeg Inc. uses the LIFO method. Compared to the cost of replacing the inventory, during periods of rising prices, the cost of goods sold reported by: A.Zimt is too low. B.Nutmeg is too low. C.Nutmeg is too high. 我是这样理解题目的，compared to the cost of replacing the inventory ,是两个公司COGS和重置的成本比较，不是两个公司之间比较，哪个更高或低。Z 公司用了FIFO,COGS和重置成本相比，很低。N 公司用了LIFO，COGS比重置成本略低，因为价格是增加的。所以应该是A和B 之间选一个更准确的是A , Z 公司的先进先出COGS比重置成本更加低。而不是A 和C里面选出A。可能授课老师没有注意到。不知我的理解是否正确？谢谢

～69页30题，请老师讲解一下

69页33题为什么a和c不对

69页28题，请老师讲解一下，没看懂答案解析

老师您好 1.通常用CRmethod的公司相较于Temprol method的公司有哪些特征。比如独立性比较大 高度自治 还有呢 2.reading16 26题。请老师分别说一下三个选项分别在哪些情况下用 还是说只有这一种情况 3.reading16 9题 完全不懂 请老师详细解释一下三个选项 谢谢邵老师