成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.[单选题] According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct?
1.Other than capital expenditure on research facilities, research expenditure should be recognised as an expense as incurred.
2.Development expenditure should be recognised as an asset and amortised over a period not exceeding ten years.
3.In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider whether there will be adequate finance available to complete the project.
选项：
A. 1, 2 and 3
B. 1 and 2 only
C. 1 and 3 only
D. 2 and 3 only
2.[单选题] According to IAS 38 Intangible assets, which of the following statements are not correct about research and development expenditure?
1.If certain conditions are met, an entity may consider to capitalise development expenditure.
2.Capitalised development expenditure must be disclosed in the statement of financial position under intangible non-current assets.
3.Capitalised development expenditure must be amortised over a period not exceeding 10 years.
4.Other than capital expenditure on research facilities, research expenditure must be written off as incurred.
选项：
A. 1, 2 and 4 only
B. 1 and 3 only
C. 2 and 4 only
D. 3 and 4 only
