NO.PZ2024030503000025
问题如下:
Question
选项:
A.Company X
B.Company Y
C.Company Z
解释:
Solution-
Incorrect because Company X has 1.6% of its total assets allocated to goodwill, which is substantially less than the percentage for Company Z.
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Incorrect because Company Y has 2.2% of its total assets allocated to goodwill, which is substantially less than the percentage for Company Z.
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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.
• calculate and interpret common-size balance sheets and related financial ratios
问的是发生并购之后增长的是哪家,并购增长的科目应该是哪个呢