객관식
Which of the following correctly matches each of the four perspectives of the balanced scorecard with the key question managers are trying to answer?
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1. Introduction to Accounting
Types of Accounting
객관식
In financial accounting, brands are considered intangible assets. Which of the following entities can legally own brands?
A
Only government agencies
B
Only individuals
C
Corporations
D
Non-profit organizations cannot own brands
검증된 단계별 안내1
Understand the concept of intangible assets: Intangible assets are non-physical assets that have value, such as patents, trademarks, copyrights, and brands. Brands are considered intangible assets because they represent the reputation and identity of a business.
Recognize the legal ownership of brands: Brands can be owned by various entities, including corporations, individuals, government agencies, and non-profit organizations, as long as they have the legal rights to the brand.
Clarify the role of corporations: Corporations are legal entities that can own brands. They often register trademarks and invest in building brand value to enhance their business operations.
Address the misconception about non-profit organizations: Non-profit organizations can legally own brands. For example, charities and educational institutions often develop and protect their brands to promote their missions and activities.
Conclude the correct answer: The statement 'Non-profit organizations cannot own brands' is incorrect. Brands can be owned by corporations, individuals, government agencies, and non-profit organizations, provided they meet legal requirements for ownership.
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