1.【答案】B。
解析：B项的一个工厂有物理属性，是固定资产。其它的都是无形资产。
知识点：Definitions
2.【答案】B。
解析： The $15,000 spent on researching to convert wrack into chemicals does not meet the recognition criteria for an intangible asset and so must be recognized as an expense in the statement of profit or loss. The $60,000 spent on developing a headache pill must be capitalized. Amortisation must start once commercial production begins and amortization is $1,000 per month ($60,000/5 years). There are 3 months from 1 April 20X0 to 30 June 20X0, the value at year end represents $57,000 should be carried forward.
知识点：Amortisation of development costs
