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 concerning the accounting treatment of research and development expenditure are true?
1. Development projects must be reviewed at each accounting reporting date, and expenditure on any project no longer qualifying for capitalisation must be amortised through the statement of profit or loss and other comprehensive income over a period not exceeding ten years.
2. Development costs have meet certain conditions should be recognised as an asset and must be 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.
4. Other than capital expenditure on research facilities, research expenditure should be recognised as an expense as incurred.
选项：
A. 1 and 4
B. 3 and 4
C. 2 and 3
D. 1 and 3
2.[单选题] Which of the following items CANNOT be recognised as an intangible non-current asset in HSK's statement of financial position at 30 June 20X9?
选项：
A. HSK purchased another entity named NYB on 30 July 20X8 and the goodwill arising on the acquisition was $20,000
B. HSK spent $15,000 researching a new type of product and the research is expected to lead to a new product line in 3 years' time
C. HSK spent $24,000 during the year on the development of a new product. The product is being launched on the market on 1 December 20X8 and is expected to be profitable
D. HSK purchased a brand name from a competitor on 1 November 20X8, paid for $75,000
