第十一章
Granted by the government, conveying the exclusive right to use a product or process for a period of certain years is . ( )
答案:patent
If purchased externally, intangible assets should be initially recorded at their . ( )The method of amortization should reflect the pattern in which the economic benefits of the intangible assets are consumed or otherwise used up. ( )Intangible assets with a limited useful life such as patents are usually converted to expenses over a number of accounting periods. ( )Goodwill is the amount by which the purchase price exceeds the fair value of the net assets. ( )

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