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CPA 基础课 - 知识点求教

2024-1-16 22:14| 发布者: fuyingjia | 查看: 1155| 原文链接

求教大神:

“Development costs which have been capitalised will be amortised through profit or loss, but they were deducted in full from taxable profit in the period in which they were incurred.”

Excerpt From: Author. “Financial Accounting and Reporting.” Apple Books.

我的疑问:这个COST 已经capitalised了,一般五年被amortised,怎么还可以被deducted in full from taxable profit?
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