单项选择题:
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.
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答案：C
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。