1.【答案】C。
解析：The brand should be amortised over its useful life of 10 years. (350,000 / 10) = $35,000
知识点：Amortisation of development costs
2.【答案】B。
解析：The amortisation charge is $18,000/3 years = $6,000 per annum. The double entry to record the amortisation is Dr: expenses, Cr: accumulated amortisation.
知识点：Amortisation of development costs
