【单选题】According to GAAP regarding amortization of goodwill, which of the following statements is true?
A.
Goodwill recognized in consolidation must be amortized over 20 years.
B.
Goodwill recognized in consolidation must be expensed in the period of acquisition.
C.
Goodwill recognized in consolidation will not be amortized but subject to an annual test for impairment.
D.
Goodwill recognized in consolidation can never be written off.
E.
Goodwill recognized in consolidation must be amortized over 40 years.
【判断题】严格的控制,会使实际工作过程缺乏灵活性,极大地限制员工的工作积极性。
【判断题】严格的控制,会使实际工作过程缺乏灵活性,极大地限制员工的工作积极性。
【判断题】严格的控制,会使实际工作过程缺乏灵活性,极大地限制人的工作积极性
【单选题】Which of the following statements relating to goodwill is correct?
A.
Goodwill is amortised over its useful life with the charge expensed to profit or loss.
B.
On the investment in an associate, any related goodwill should be separately identified in the consolidated financial statements.
C.
The testing of goodwill for impairment is only required when circumstances exist which indicate potential impairment.
D.
If the fair value of a subsidiary's contingent liabilities can be reliably measured at the date of acquisition, they should be included in consolidated net assets and will increase goodwill.
【多选题】Which of the following statements is / are not correct with regard to accounting for goodwill?
A.
Goodwill needs to be written off as soon as it is identified.
B.
Goodwill is reported continuously as an asset unless it is impaired
C.
Goodwill should be amortized over an estimated useful life
D.
Goodwill should be amortized over an estimated useful life not exceeding twenty years
【多选题】. Which of the following s regarding goodwill are correct?
A.
Goodwill is classed as an intangible non-current asset
B.
Goodwill is the excess of the value of a business as a whole over the fair value of its separable net asset
C.
Purchased goodwill may be shown on the statement of financial position and may be reduced by impairment.
D.
Non-purchased goodwill is a liability
【简答题】A.malicious B.friendly C.neighborly D.goodwill
【单选题】What is the best advice for writing goodwill messages?
A.
Focus the message solely on the sender.
B.
Make a good impression by giving a ready-made card instead of writing your own message.
C.
Send a goodwill message promptly.
D.
Send a goodwill message to show appreciation for only a gift or monetary award.
【判断题】严格的控制,会使实际工作过程缺乏灵活性,极大地限制人的工作积极性