1.【答案】B。
解析：Amortisation is an application of the matching concept and allocates the cost of the intangible asset over its useful life (over the accounting periods expected to benefit from its use).
知识点：Amortisation of development costs
2.【答案】B。
解析：Computer hardware is a tangible non-current asset as it is physical in substance and provides future economic benefits.
Operating software that operates the computer hardware on first glance may appear to be an intangible non-current asset. But it is an integral part of the computer hardware (which could not function without it) it is classed as part of the computer hardware and therefore a tangible non-current asset.
A patent has no physical substance and provides future economic benefits; it is therefore an intangible non-current asset.
A building extension has physical substance and provides future economic benefits and is therefore a tangible non-current asset.
知识点：Recognition of R&D costs
