单选题 Are the following essential characteristics of an asset? Characteristic 1 : The asset provides future economic benefits as a result of past transactions. Characteristic 2: The asset is tangible and is obtained at a cost. Characteristic 1 Characteristic 2 ①A. Yes Yes ②B. Yes No ③C. No No

A、

A. ①
B、

B. ②
C、

C.③

【正确答案】 B

【答案解析】An asset provides future economic benefits as a result of past transactions. Assets can be tangible or intangible. In some cases, assets are acquired without cost, but will be reported to the extent that they will provide future economic benefit, and thus have value.