报考了2020年ACCA考试的小伙伴们注意了，你们复习的怎么样了？今天帮考网分享2020年ACCA考试F3-财务会计(基础)复习试题(4)，快来看看吧！

4.1 According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct?

1 If certain conditions are met, an entity may decide to capitalize development expenditure.

2 Research expenditure, other than capital expenditure on research facilities, must be written off as incurred.

3 Capitalized development expenditure must be amortized over a period not exceeding 5 years.

4 Capitalized development expenditure must be disclosed in the statement of financial position under intangible non-current assets.

A 1,2and4only

B 1 and 3 only

C 2 and 4 only

D 3 and 4 only

答案：C

4.2 According to IAS 38 Intangible assets, which of the following statements concerning the accounting treatment of research and development expenditure are true?

1 Development costs recognized as an asset must be amortized over a period not exceeding five years.

2 Research expenditure, other than capital expenditure on research facilities, should be recognized as an expense as incurred.

3 In deciding whether development expenditure qualifies to be recognized as an asset, it is necessary to consider whether there will be adequate finance available to complete the project.

4 Development projects must be reviewed at each reporting date, and expenditure on any project no longer qualifying for capitalization must be amortized through the statement of profit or loss and other comprehensive income over a period not exceeding five years.

A 1and 4

B 2 and 4

C 2and 3

D 1and 3

答案：C

4.3 According to IAS 38 Intangible assets, which of the following statements is/are correct?

1 Capitalized development expenditure must be amortized over a period not exceeding five years.

2 If all the conditions specified in IAS 38 are met, development expenditure may be capitalized if the directors decide to do so.

3 Capitalized development costs are shown in the statement of financial position under the heading of non-current assets.

4 Amortization of capitalized development expenditure will appear as an item in a company\'s statement of changes in equity.

A 3 only

B 2and 3

C 1and4

D 1and3

答案：A

4.4 According to IAS 38 Intangible assets, which of the following are intangible non-current assets in the financial statements of Lota Co?

1 A patent for a new glue purchased for $20,000 by Lota Co

2 Development costs capitalized in accordance with IAS 38

3 A license to broadcast a television series, purchased by Lota Co for $1 50,000

4 A state of the art factory purchased by Lota Co for $1 .5millin

A 1 and 3 only

B 1,2and3only

C 2 and 4 only

D 2,3and4only

答案：B

今天的试题分享到此结束，预祝各位小伙伴顺利通过接下来的ACCA考试，如需查看更多ACCA考试试题，记得关注帮考网！