第十一章测试1.Granted by the government, conveying the exclusive right to use a product or process for a period of certain years is . ( )
A:franchise and license
B:trademark
C:patent
D:copyright
答案:C
2.If purchased externally, intangible assets should be initially recorded at their . ( )
A:amortized cost
B:fair value
C:historical cost
D:book value
3.The method of amortization should reflect the pattern in which the economic benefits of the intangible assets are consumed or otherwise used up. ( )
A:对 B:错 4.Intangible assets with a limited useful life such as patents are usually converted to expenses over a number of accounting periods. ( )
A:对 B:错 5.Goodwill is the amount by which the purchase price exceeds the fair value of the net assets. ( )
A:错 B:对
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