单选题 Which of the following statements about intangible assets is least accurate?

A、 Intangible assets with unlimited lives are tested for impairment at least annually.
B、 The income statement allocation of the cost of a finite-lived intangible asset is known as accretion expense.
C、 The allocation of an intangible asset"s cost to the income statement should match the benefits used up during the period.

【正确答案】 B

【答案解析】[解析] 在损益表中，对有限期使用寿命的无形资产成本的分摊称为摊销费用(amortization expense)而非增值费用。