天堂之歌

听歌而来,送我踏青云〜

您现在的坐在位置:首页>智汇问答>CFA一级

刘同学2018-12-07 11:04:34

During 2009, the following events occurred at a company. The company: 1. Purchased a key customers management service for $120,000, which is expected to provide equal annual benefits for the next 4 years. 2. Recorded $200,000 of goodwill in the acquisition of a subsidiary. It is estimated that the acquisition would provide substantial benefits for the company for at least the next 10 years. 3. Raise a donation in products and services to the community. The donation enhanced the company's reputation substantially and would likely be worth at least $100,000 annually over the next 5 years. Based on these events, the amortization expense that the company should report in 2010 is closest to: 老师您好,这个题没有视频解析,麻烦给我解答下详细的分析计算过程

查看试题

回答(1)

Yan2018-12-07 14:09:37

同学你好,视频讲解有的。这道题问的是摊销费用,给了3个场景,只有第1个是可以进行摊销的,goodwill和reputation都是和公司紧密相连,是不能单独计算的,无法摊销,所以最后摊销费用是120000/4=30000

  • 评论(0
  • 追问(0
评论

精品推荐

评论

0/1000

追答

0/1000

+上传图片

    400-700-9596
    (每日9:00-21:00免长途费 )

    ©2025金程网校保留所有权利

    X

    注册金程网校

    验证码

    同意金程的《用户协议》
    直接登录:

    已有账号登录