97中正 中會 - 會計

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General Products company bought Special Products Division in 2006 and
appropriately booked $250,000 of goodwill related to the purchase.On
December 31,2007, the fair value of special Products Division is $2,000,000
and it is carried on General Product's books for a total of $1,700,000,
including the goodwill. An analysis of Special Products Division's assets
indicates that goodwill of $200,000 exists December 31,2007. What goodwill
impairment should be recongnized by General Products in 2007 ?

(A) $0 (B) $200,000 (C) $50,000 (D) $300,000 (E) $150,000

答案是(B)
請高手幫我解答~ 謝謝

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All Comments

Elvira avatarElvira2010-03-29
我手邊的答案是(A),250,000<300,000,未減損
Cara avatarCara2010-04-02
A
Mary avatarMary2010-04-07
A
Faithe avatarFaithe2010-04-10
A
Andy avatarAndy2010-04-12
答案錯了...謝謝大家~