2. 职称英语
  3. The concept of______for intangible assets is the same as the concept of deprecia

The concept of______for intangible assets is the same as the concept of deprecia

游客2025-06-20  25
问题 The concept of______for intangible assets is the same as the concept of depreciation for tangible assets.
选项 A、amortization
B、spreading
C、deduction
D、liquidation
答案 A
解析 答案为A项。amorfizafion“摊销”。像商标(trademark)、版权、知识产权(intellectual property)、专利权(patent)等无形资产都有一定的有效期限，但这些具有价值的权利总会终结或消失，但又没有残值。摊销就是将无形资产的成本在其有效期内逐年分摊。无形资产摊销的概念与有形(固定)资产中使用的折旧的概念是相同的。故本题选A项。
转载请注明原文地址:http://tihaiku.com/zcyy/4126653.html
相关试题推荐
随机试题
最新回复(0)