Which of the following statements about intangible assets is least likely correct()
A. Generally, internally produced intangible assets are not reported on the balance sheet. B. In most countries, research and development costs are capitalized.
B. Intangible assets are reflected at their purchase prices when acquired from an outside entity.
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When a deferred tax liability account reverses it means that:()
A. cash flows have been lessened by the amount of the reversal.
B. the actual tax bill is equal to the tax expense reported in the income statement.
C. the actual tax bill is greater than the tax expense reported in the income statement.
Lakeside Co. recently determined that one of its processing machines has become obsolete three years early and, unexpectedly, has no salvage value. Which of the following statements is most consistent with this discovery ()
A. Historically, economic depreciation was understated.
B. Lakeside Co. will owe back taxes.
C. Historically, economic depreciation was overstated.
If a lease is capitalized, as compared to being treated as an operating lease, the effect on the current ratio and the debt/equity ratio will be: Current Ratio Debt/Equity Ratio ()
A. decrease decrease
B. decrease increase
C. increase decrease
根据《中华人民共和国药品管理法实施条例》,中药饮片的标签不需注明的内容是
A. 品名、规格
B. 产地、生产企业
C. 产品批号、生产日期
D. 有效期、功能主治
E. 药品批准文号(实施批准文号管理的 中药饮片)