问题 单项选择题

The least appropriate treatment of accounting goodwill arising from acquisition is that it is:()

A. capitalized.

B. tested for impairment annually.

C. fully expensed at the time of acquisition.

答案

参考答案:C

解析:

商誉(goodwill)是不需要摊销的,但是每年都需要检验是否发生折损。商誉一般进行资本化,而不是费用化。

单项选择题
单项选择题