问题
单项选择题
An analyst does research about goodwill. Which of the following statements about goodwill created in a business combination is least accurate（）
A. Goodwill is amortized.
B. Goodwill is tested annually for impairment.
C. Goodwill is capitalized.
答案
参考答案：A
解析：
从商业并购中获得的商誉(goodwill)在资产负债表上进行资本化时，每年都要进行减值测试(impairment test)，而不是摊销(amortization)。