NO.PZ2019120301000074
问题如下:
Question
选项:
A.Company X B.Company Y C.Company Z解释:
SolutionC is correct. Company Z has the highest percentage of assets in goodwill at 28.8%, with the other companies having much smaller percentages (1.6% for Company X and 2.2% for Company Y). Because goodwill is an asset recognized by acquirers purchasing companies at prices above the fair value of their identifiable assets and liabilities, it is most likely, given the great disparity in goodwill, that of these firms, Company Z has grown through acquisitions.
A is incorrect because Company X has 1.6% of its total assets allocated to goodwill, which is substantially less than the percentage for Company Z.
B is incorrect because Company Y has 2.2% of its total assets allocated to goodwill, which is substantially less than the percentage for Company Z.
如上,其中的逻辑不是很理解,是指收购方还是被收购方