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Listening Quiz: Thảo Luận Phương Pháp Phân Bổ Giá Mua – Advanced Level
Th9 6, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Chuyên viên phân tích tài chính (English for Financial Analyst)
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1.
What is the conversation mainly about?
How to prepare for a job interview
Ways to increase a company’s sales
How to file personal tax returns
The steps and key issues in purchase price allocation
Explanation:
The conversation explains purchase price allocation, including valuing assets and liabilities, goodwill, contingent liabilities, and documentation for auditors.
2.
How are intangible assets valued in the purchase price allocation method?
By ignoring them unless auditors request it
By using fair value, often through discounted cash flows
By estimating them as part of goodwill
By using only their original purchase cost
Explanation:
James says intangible assets are valued using fair value, often through discounted cash flows.
3.
What is goodwill according to James?
The amount of money saved during the deal
The excess purchase price over net assets
The fair value of all intangible assets
The total amount of liabilities a company owes
Explanation:
James defines goodwill as the excess purchase price over net assets.
4.
Why does James say they keep detailed reports and valuation models?
To help auditors review the purchase price allocation process
To make the deal final immediately
To replace the need to value liabilities
To avoid using fair value measurements
Explanation:
James says they keep detailed reports and valuation models when Sophia asks how to document the process for auditors, so the purpose is to support the audit review.
5.
What is one common mistake James mentions in purchase price allocation?
Adjusting values within the measurement period
Undervaluing liabilities or ignoring intangible assets
Using fair value to estimate contingent liabilities
Documenting too many valuation models
Explanation:
James says common mistakes include undervaluing liabilities or ignoring intangible assets.
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