中等bafs-u04-d03
Brand equity is best described as:
A. The value a brand name adds beyond the physical product itself✓ 答案
B. The construction cost of the factory building
C. A government tax credit for the brand
D. The annual sales revenue of the company
解說
Brand equity is the intangible value from recognition, reputation and customer loyalty. It is not an asset that appears at cost on the balance sheet, which is why acquisitions may record goodwill separately.