题目内容
（请给出正确答案）
A、A customer list
B、A pre-production prototype
C、Goodwill
D、The cost of researching new material
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“Which of the following internally generated items may be eligible for capitalisation as intangible a…”相关的问题
B．It looks like in 凹 shap
E．
C．It has the least warriors among the four pits．
D．It was not finished probably．
A、18
B、17
C、16
D、15
&8226;In most of the lines 41-52 there is one extra word．It is either grammatically incorrect or does not fit in with the sense of the text．Some lines，however，are correct．
&8226;If a line is correct，write CORRECT on your Answer Sheet．
&8226;If there is an extra word in the line，write the extra word in CAPITAL LETTERS on your Answer Sheet．
The IMF launches a financiaI rescue plan for itseIf
41．generating enough income to cover up its $1 billion budget．By 2010 its deficit will
42．be about $ 400m each a year．It has enough reserves to tide it over．But ultimately it
43．needs its own financial rescue plan．That is why，on April 7th，the fund's board have
44．agreed to cut costs and boost income．A quarter of the gap will be plugged
45．by cutting costs，which including 380 jobs(or 15%of the total)．The rest will come
46．from new income source&It wants to sell out 12.5%of its vast gold stocks，
47．which almounts to 403.3 tonnes．Using a(conservative)price to estimate of $ 850
48．an ounce，the fund reckons such a sale would raise about $ 11 billion．In order to
49．avoid upsetting the gold market，it would be done over the several years．The fund
50 also wants to broaden its investment of strategy．At present it may invest its reserves
51 not only in government bonds．In future．it hopes to boost returns by half a percentage
52 point every year by broadening its portfolio to include Corporate bonds and shares．
(41)
At 30 September 20X9 Sandown Co's trial balance showed a brand at cost of $30 million, less accumulated amortisation brought forward at 1 October 20X8 of $9 million. Amortisation is based on a ten year useful life. An impairment review on 1 April 20X9 concluded that the brand had a value in use of $12 million and a remaining useful life of three years. However, on the same date Sandown Co received an offer to purchase the brand for $15 million. What should be the carrying amount of the brand in the statement of financial position of Sandown Co as at 30 September 20X9? (Answer to the nearest $'000)
A、$12,500
B、$10,000
C、$10,500
D、$12,000
Dempsey Co's year end is 30 September 20X4. Dempsey Co commenced the development stage of a project to produce a new pharmaceutical drug on 1 January 20X4. Expenditure of $40,000 per month was incurred until the project was completed on 30 June 20X4 when the drug went into immediate production. The directors became confident of the project's success on 1 March 20X4. The drug has an estimated lifespan of five years; time apportionment is used by Dempsey Co where applicable. What amount will Dempsey Co charge to profit or loss for development costs, including any amortisation, for the year ended 30 September 20X4?
A、$90,000
B、$92,000
C、$88,000
D、$86,000
A、$597,000
B、$577,000
C、$594,000
D、$548,000
A、Its current market value less costs of disposal
B、The lower of carrying amount and value in use
C、The higher of fair value less costs of disposal and value in use
D、The higher of carrying amount and market value
A、$8 million
B、$10 million
C、$7 million
D、$5 million
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