Which of the following is not an example of intangible assets?______.

admin2011-01-24  10

问题 Which of the following is not an example of intangible assets?______.

选项 A、Copyright
B、Leasehold improvement
C、Franchise
D、Goodwill

答案B

解析 答案为B项。intangible asset“无形资产”,是指不具实物形态的资本资产。它反映企业所拥有的法定权利和经济利益。本题中只有B项的内容“租赁设备改良(leasehold improvement)”是固定资产,不属于无形资产,其余三个选项中的版权(copyright)、特许权(franchise)和商誉(goodwill)都属于无形资产,故选B项。
转载请注明原文地址:https://kaotiyun.com/show/XZYd777K
0

最新回复(0)