No.PZ2023122502000032 (选择题) 能帮忙解答一下吗

嗨，爱思考的PZer你好：

73194的条件题目没有给全，

是一道mock题，知识点就是BASE法则

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努力的时光都是限量版，加油！

嗨，从没放弃的小努力你好：

这道题应该是官网题没有讲解视频的，用的公式如下

Beginning +Addition-Substraction=Ending

期初余额+本期增加-本期减少=期末余额

The goodwill impairment charge for 20X2 in dollars = 73,194期末余额 – (65,321期初余额 + 7,324本期增加) = 549.

只是后面这两个公式本期增加多一点

 Accumulated impairment losses and amortization 是资产负债表科目

 Accumulated impairment losses and amortization as of 31 December Year 2期末余额– (Accumulated impairment losses and amortization as of 31 December Year 1期初余额 + Exchange movements + Amortization charge for year + Net Additions (Disposals)这几项都是增加项

等于条件没给全，考的公式就是BASE法则，这道题没什么参考价值。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！