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:copyright
B:trademark
C:franchise and license
D:patent
答案:D
2.If purchased externally, intangible assets should be initially recorded at their . ( )
A:book value
B:historical cost
C:amortized cost
D:fair 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:错 B:对 4.Intangible assets with a limited useful life such as patents are usually converted to expenses over a number of accounting periods. ( )
A:错 B:对 5.Goodwill is the amount by which the purchase price exceeds the fair value of the net assets. ( )
A:错 B:对
温馨提示支付 ￥4.99 元后可查看付费内容,请先翻页预览!
