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Ivana 🍭 · 2022年11月28日

老师能否解释一下为什么选B? B是goodwill 不是只有减值,没有摊销嘛

NO.PZ2019120301000067

问题如下:

Question
  1. It purchased a customer list for $100,000, which is expected to provide equal annual benefits for the next four years.

  2. It recorded $200,000 of goodwill in the acquisition of a competitor. It is estimated that the acquisition would provide substantial benefits for the company for at least the next 10 years.

  3. It spent $300,000 on media placements announcing that the company had donated products and services to the community. The CEO believes the firm’s reputation was enhanced substantially and that the company will likely benefit from it for the next five years.

Based on those events occurred at a company during 2013, the amortization expense that the company should report in 2014 is closest to:

选项:

A.$85,000.00 B.$25,000.00 C.$45,000.00

解释:

Solution

B is correct. The customer list is the only identifiable intangible asset, and it should be amortized on a straight-line basis over its expected future life: $100,000/4 = $25,000/year. Goodwill is an unidentifiable intangible and should be tested for impairment but not amortized. All advertising and promotion costs, such as the media placements, are typically expensed. If the reputation of the company has been enhanced as the CEO suggests, it is an internally generated intangible that is not recorded on the balance sheet and is thus not amortized.

A is incorrect. It includes the $300,000 of donation amortized over 5 years (300,000/5 = 60,000) added to the customer list amortization: 25,000 + 60,000 = 85,000.

C is incorrect. It amortizes the goodwill over 10 years and adds it to the $25,000 amortization of the customer list: $200,000/10 + $100,000/4 = $45,000.

老师能否解释一下为什么选B? B是goodwill 不是只有减值,没有摊销嘛。A为什么不对?

1 个答案

lynn_品职助教 · 2022年11月29日

嗨,努力学习的PZer你好:


对的,同学说得没有错,商誉是不可辨认的无形资产,只能减值不能摊销,Goodwill is an unidentifiable intangible and should be tested for impairment but not amortized.这道题只有客户联系表是可辨认的无形资产。

A选项中的媒体宣传属于internally generated intangible(类似品牌),是内部产生并且在资产负债表外的无形资产,也是要费用化的,因此A选项错误。

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NO.PZ2019120301000067 问题如下 QuestionIt purchasea customer list for $100,000, whiis expecteto provi equannubenefits for the next four years.It recor$200,000 of gooill in the acquisition of a competitor. It is estimateththe acquisition woulprovi substantibenefits for the company for least the next 10 years.It spent $300,000 on mea placements announcing ththe company hnateprocts anservices to the community. The CEO believes the firm’s reputation wenhancesubstantially anththe company will likely benefit from it for the next five years.Baseon those events occurrea company ring 2013, the amortization expense ththe company shoulreport in 2014 is closest to: A.$85,000.00 B.$25,000.00 C.$45,000.00 SolutionB is correct. The customer list is the only intifiable intangible asset, anit shoulamortizeon a straight-line basis over its expectefuture life: $100,000/4 = $25,000/year. Gooill is unintifiable intangible anshoultestefor impairment but not amortize All aertising anpromotion costs, suthe mea placements, are typically expense If the reputation of the company hbeen enhancethe CEO suggests, it is internally generateintangible this not recoron the balansheet anis thus not amortizeA is incorrect. It inclus the $300,000 of nation amortizeover 5 years (300,000/5 = 60,000) aeto the customer list amortization: 25,000 + 60,000 = 85,000.C is incorrect. It amortizes the gooill over 10 years anas it to the $25,000 amortization of the customer list: $200,000/10 + $100,000/4 = $45,000. 老师,我前面问错了,想问下C项是属于intangible infinite嘛?不用摊销,所以费用化?

2022-11-28 12:00 2 · 回答