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2007年1月2日购入一项无形资产并马上投入使用,初始入账价值为300万元。该项无形资产预计使用10年,采用直线法摊销。2007年12月31日其预计可收回金额为252万元。公司对无形资产摊销每半年核算一次;每年末计提无形资产减值准备,计提减值准备后该项无形资产预计使用年限、摊销方法不变。则2008年6月30日该项无形资产的账面价值应为(   )。 

单选题
2022-04-02 21:19
A、240万元      
B、238万元 
C、224万元 
D、222万元 
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正确答案
B

试题解析

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