单选题 The least appropriate treatment of accounting goodwill arising from acquisition is that it is:
A. capitalized.
B. tested for impairment annually.
C. fully expensed at the time of acquisition.

【正确答案】 C

【答案解析】[解析] 商誉(goodwill)是不需要摊销的，但是每年都需要检验是否发生折损。商誉一般进行资本化，而不是费用化。