ch12itangible assetWord文件下载.docx
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ch12itangible assetWord文件下载.docx
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bS29.Classifyingintangibleassets.
c30.Impairmentofintangibles.
a31.Determiningintangibleassetusefullife.
b32.Amortizationofintangibles.
d33.Patentamortization.
c34.Patentamortization.
d35.Legalfeesassociatedwithpatentinfringement.
b36.Identificationofintangibleassets.
c37.Amortizationofintangibleassets.
a38.Entrytorecordpatentamortization.
cS39.Trademarkcostscapitalized.
MultipleChoice—Conceptual(cont.)
c40.Compositionofgoodwill.
b41.Whentorecordgoodwill.
d42.Intangiblesduringacquisitionofcompany.
c43.Seperabilityofgoodwill.
bS44.Goodwillasmastervaluationaccount.
a45.Reportingof"
negativegoodwill."
d46.Accountingforgoodwill.
a47.Recordinggoodwill.
b48.Impairmentofintangibleasset.
d49.Recoverabilitytest.
cS50.Impairmenttestforindefinite-lifeintangibles.
bP51.Accountingfororganizationcosts.
a52.CapitalizationofcertainR&
Dcosts.
d53.AccountingprincipleforR&
Dexpenditures.
d54.AccountingforR&
d55.ClassificationofR&
Dexpense.
d56.Coststodefendapatent.
b57.PurposeofR&
d58.ClassificationofR&
d59.ClassificationofR&
c60.CostsexcludedfromR&
b61.DepreciationoflaboratorybuildingusedinR&
D.
a62.Operatinglossesduringstart-upperiod.
dP63.Accountingfororganizationcosts.
aS64.ClassificationofR&
a65.Reportinggoodwill.
b66.Intangibleassetdisclosure.
d67.Expenseclassification.
cP68.Reportingpatentamortization.
c69.Reportingintangibles.
d70.Reportingexpensesandlosses.
d71.Reportingexpensesandlosses.
b72.Costofcomputersoftware.
d73.Costofcomputersoftware.
c74.Amortizationofcomputersoftwarecosts.
d75.Amortizationofcomputersoftwarecosts.
PThesequestionsalsoappearintheProblem-SolvingSurvivalGuide.
SThesequestionsalsoappearintheStudyGuide.
*ThistopicisdealtwithinanAppendixtothechapter.
MultipleChoice—Computational
d76.Valuationofpatent.
d77.Valuationofpatent.
c78.Valuationofpatent.
d79.Basketpurchaseofpatents.
c80.Intangibleassetamortization.
c81.Intangibleassetamortization.
b82.Computingpatentamortizationexpense.
b83.Computingpatentamortizationexpense.
b84.Computingpatentamortizationexpense.
c85.Calculatetotalintangibleassets.
b86.Determineamountofworthlesspatenttobewrittenoff.
b87.Calculatepatentamortization.
a88.Calculatetrademarkamortization.
b89.Calculatepatentamortization.
c90.Calculategoodwillamount.
c91.Calculategoodwillamount.
d92.Calculateamountofgoodwill.
a93.Calculategoodwillimpairment.
b94.Properaccountingwhenfairvalueofnetassetsacquiredexceedscost.
b95.Calculateimpairmentloss.
c96.Calculatepatentcarryingvalue.
d97.Calculatepatentcarryingvalue.
b98.Calculatelossonimpairmentofgoodwill.
b99.Calculatelossonimpairmentofgoodwill.
d100.CalculateR&
c101.CalculateR&
c102.CalculateR&
a103.CalculateR&
a104.CalculateR&
c105.Reportingintangibleassets.
c*106.Computingcomputersoftwarecosts.
c*107.Computingcomputersoftwarecosts.
c*108.Computingcomputersoftwarecosts.
a*109.Computingcomputersoftwarecosts.
b*110.Computingcomputersoftwarecosts.
MultipleChoice—CPAAdapted
a111.Determinecapitalizedpatentcosts.
c112.Valuationofpatentexchangedforcommonstock.
d113.Valuationofpatentexchangedfortreasurystock.
c114.Valuationandamortizationofapatent.
c115.Amortizationofapatent.
d116.Amortizationofatrademark.
c117.Capitalizationoflegalfees.
a118.Amortizationofgoodwill.
c119.CalculateR&
a120.DetermineR&
Dexpensefortheyear.
Exercises
ItemDescription
E12-121Essay–characteristicsofintangibleassets.
E12-122Essay–costofintangibles.
E12-123Essay–typesofintangibles.
E12-124Essay–definitionofandaccountingforintangibles.
E12-125Essay–stockissuedforintangible.
E12-126Essay–costsassociatedwithpatents.
E12-127Intangibleassetsmultiplechoice.
E12-128Essay–intangibleassetamortization.
E12-129Essay–usefullifeofintangibles.
E12-130Entriesforamortizationandimpairment.
E12-131Essay-Intangibleassetstheory.
E12-132Identifyintangibles.
E12-133Essay–Goodwillandnegativegoodwill.
E12-134Carryingvalueofpatent.
E12-135Accountingforpatent.
E12-136Essay–goodwill.
E12-137Essay–impairment.
E12-138Goodwillimpairment.
E12-139Impairmentofcopyrights.
E12-140Essay–R&
E12-141Essay–start-upcosts.
E12-142Acquisitionoftangibleandintangibleassets.
E12-143Computersoftwareamortization.
PROBLEMS
P12-144Intangibleassets.
P12-145Goodwill,impairment.
CHAPTERLEARNINGOBJECTIVES
1.Describethecharacteristicsofintangibleassets.
2.Identifythecoststoincludeintheinitialvaluationofintangibleassets.
3.Explaintheprocedureforamortizingintangibleassets.
4.Describethetypesofintangibleassets.
5.Explaintheconceptualissuesrelatedtogoodwill.
6.Describetheaccountingproceduresforrecordinggoodwill.
7.Explaintheaccountingissuesrelatedtointangible-assetimpairments.
8.Identifytheconceptualissuesrelatedtoresearchanddevelopmentcosts.
9.Describetheaccountingproceduresforresearchanddevelopmentcostsandforothersimilarcosts.
10.Indicatethepresentationofintangibleassetsandrelateditems.
*11.Understandtheaccountingforcomputersoftwarecosts.
SUMMARYOFLEARNINGOBJECTIVESBYQUESTIONS
Item
Type
LearningObjective1
1.
TF
21.
MC
22.
23.
121.
E
123.
LearningObjective2
2.
24.
76.
78.
122.
126.
3.
25.
77.
79.
125.
LearningObjective3
4.
26.
s29.
80.
128.
131.
5.
27.
30.
81.
129.
6.
28.
32.
82.
130.
LearningObjective4
7.
35.
83.
88.
114.
132.
144.
P
8.
36.
84.
89.
115.
133.
9.
37.
85.
111.
116.
134.
33.
38.
86.
112.
117.
135.
34.
39.
87.
113.
127.
139.
LearningObjective5
10.
41.
43.
124.
40.
42.
118.
145.
LearningObjective6
11.
s44.
46.
90.
92.
94.
142.
12.
45.
47.
91.
93.
136.
LearningObjective7
13.
15.
48.
s50.
96.
98.
137.
14.
16.
49.
95.
97.
99.
138.
LearningObjective8
17.
18.
p51.
52.
53.
54.
55.
57.
58.
59.
LearningObjective9
19.
61.
s64.
102.
119.
141.
56.
62.
100.
103.
120.
60.
p63.
101.
104.
140.
LearningObjective10
20.
65.
67.
69.
71.
66.
p68.
70.
105.
LearningObjective*11
72.
74.
*106.
*108.
*110.
73.
75.
*107.
*109.
143.
Note:
TF=True-FalseE=Exercise
MC=MultipleChoiceP=Problem
TRUE-FALSE—Conceptual
1.Intangibleassetsderivetheirvaluefromtheright(claim)toreceivecashinthefuture.
2.Internallycreatedintangiblesarerecordedatcost.
3.Internallygeneratedintangibleassetsareinitiallyrecordedatfairvalue.
4.Amortizationoflimited-lifeintangibleassetsshouldnotbeimpactedbyexpectedresidualvalues.
5.Someintangibleassetsarenotrequiredtobeamortizedeveryyear.
6.Limited-lifeintangiblesareamortizedbysystematicchargestoexpenseovertheirusefullife.
7.Thecostofacquiringacustomerlistfromanothercompanyisrecor
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