2021年CFA考题看看你准备的怎样呢?

发表时间:2020-12-29

备考CFA考试的时候,你是不是需要做题呢?今天小编给你说说今天的CFA考题,看看你准备的怎样呢?

The cost of an intangible asset is most likely to be amortized if the asset has: 

A  a finite life and was purchased.

B  a finite life and was created internally.

C  an indefinite life and was acquired in a business combination.

A The cost of an intangible asset is amortized if the asset has a finite life and was purchased or acquired in a business combination. Development costs for internally generated intangible assets may be capitalized under IFRS, but research costs are expensed as incurred. 

备考CFA考试

【金融词汇小拓展】

intangible asset 无形资产

是指企业长期使用但没有实物形态的资产。例如,特许经营权、专利权、商标权、版权及商誉等。

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