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ACCA考试F3历年真题精选及详细解析
1111-19
4.1AccordingtoIAS38Intangibleassets,whichofthefollowing
statementsaboutresearchanddevelopmentexpenditureare
correct?
1Ifcertainconditionsaremet,anentitymaydecideto
capitalizedevelopmentexpenditure.
2Researchexpenditure,otherthancapitalexpenditureon
researchfacilities,mustbewrittenoffasincurred.
3Capitalizeddevelopmentexpendituremustbeamortizedover
aperiodnotexceeding5years.
4Capitalizeddevelopmentexpendituremustbedisclosedinthe
statementoffinancialpositionunderintangiblenon-current
assets.
A1,2and4only
1
B1and3only
C2and4only
D3and4only
答案：C
4.2AccordingtoIAS38Intangibleassets,whichofthefollowing
statementsconcerningtheaccountingtreatmentofresearch
anddevelopmentexpenditurearetrue?
1Developmentcostsrecognizedasanassetmustbeamortized
overaperiodnotexceedingfiveyears.
2Researchexpenditure,otherthancapitalexpenditureon
researchfacilities,shouldberecognizedasanexpenseas
incurred.
3Indecidingwhetherdevelopmentexpenditurequalifiestobe
recognizedasanasset,itisnecessarytoconsiderwhether
1
therewillbeadequatefinanceavailabletocompletethe
project.
4Developmentprojectsmustbereviewedateachreporting
date,andexpenditureonanyprojectnolongerqualifyingfor
capitalizationmustbeamortizedthroughthestatementof
profitorlossandothercomprehensiveincomeoveraperiod
notexceedingfiveyears.
A1and4
B2and4
C2and3
D1and3
答案：C
4.3AccordingtoIAS38Intangibleassets,whichofthefollowing
statementsi
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