单选题 Which of the following statements is most accurate? An intangible asset with a finite useful life is:
A. amortized.
B. tested for impairment at least annually.
C. amortized and tested for impairment at least annually.

【正确答案】 A

【答案解析】[解析] 对于有固定使用年限的无形资产(intangible assets with afinite useful life)，例如特许经营权，要进行摊销，不用做减值测试，摊销费用应该等于该期限内资产的经济价值损耗的比例。
对于无固定使用年限的无形资产(intangible assets with an infinite useful life)，例如商誉(goodwill)，不进行摊销，但至少每年应做减值测试。如果资产价值被减值了，则减值费用等于在利润表上减值的金额。