问题
单项选择题
An analyst does research about business combinations and deferred taxes. If a business combination results in the acquirer recording a deferred tax asset for the tax losses of the acquiree. the offsetting credit is most likely to:
A. equity.
B. liability.
C. goodwill.
答案
参考答案：C
解析： 在企业收购时，所收购资产和负债的公允价值是在收购日决定的，并可能与之前的净值不同。这种暂时性差异会影响递延税(deferred taxes)和商誉(goodwill)。
