题目内容

某项无形资产预期不能为企业带来经济利益,不再具有使用价值,则会计上应作的处理是()。

A. 将该项资产的账面价值全部转入当期损益
B. 会计上不作处理
C. 将该项无形资产转作长期待摊费用
D. 对该项无形资产计提减值准备

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