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luvsweeties · 2018年11月28日

问一道题:NO.PZ2018062004000076

问题如下图:

    

选项:

A.

B.

C.

解释:


没理解这题,看完之前的回答也没理解。。。

老师在解答里面说goodwill是unidentifiable,但是a选项是identifiable啊

good will理论上就是购买价格 - 公允价值fair value对吧?

1 个答案
已采纳答案

品职辅导员_小明 · 2018年11月29日

你说的是对的,但是A选项说的是goodwill是等于购买价格减去可辨认的资产的公允价值

并不是说goodwill是可辨认的

luvsweeties · 2018年11月29日

感觉我的英文理解能力阻碍了我做题…

品职辅导员_小明 · 2018年11月29日

感觉是,多做做题,感受一下,还是对知识点不熟悉

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