单选题 An analyst does research about goodwill. Which of the following statements about goodwill created in a business combination is least accurate?
A. Goodwill is amortized.
B. Goodwill is tested annually for impairment.
C. Goodwill is capitalized.

【正确答案】 A
【答案解析】[解析] 从商业并购中获得的商誉(goodwill)在资产负债表上进行资本化时，每年都要进行减值测试(impairment test)，而不是摊销(amortization)。