2. 外语
  3. The concept of______for intangible assets is the same as the concept of depreciation for tangible assets.

The concept of______for intangible assets is the same as the concept of depreciation for tangible assets.

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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。
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