试题与答案

在会计期末,股份有限公司所持有的无形资产的账面价值高于其可收回金额的差额,应当计入_

题型:单项选择题

题目:

在会计期末,股份有限公司所持有的无形资产的账面价值高于其可收回金额的差额,应当计入______

A.管理费用
B.资产减值损失
C.其他业务成本
D.营业外支出

答案:

参考答案:B

解析:[考点] 本题主要考查的知识点是无形资产减值的处理。
期末无形资产的账面价值高于其可收回金额时,应当计提减值准备,借记“资产减值损失”科目,贷记“无形资产减值准备”科目。

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