单选题 An analyst does research about business combinations and deferred taxes. If a business combination results in the acquirer recording a deferred tax asset for the tax losses of the acquiree. the offsetting credit is most likely to:
A. equity.
B. liability.
C. goodwill.

【正确答案】 C
【答案解析】[解析] 在企业收购时,所收购资产和负债的公允价值是在收购日决定的,并可能与之前的净值不同。这种暂时性差异会影响递延税(deferred taxes)和商誉(goodwill)。