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美國CPA模擬試題：Financial（6）
A business combination is accounted for as an acquisition. Which of the following expenses related to the business combination should be included, in total, in the determination of net income of the combined corporation for the period in which the expenses are incurred?
a. No Yes
b. No No
c. Yes Yes
d. Yes No
Explanation
Choice "d" is correct. Fees of finders and consultants are expensed in the period incurred. Registration fees for equity securities issued decrease additional paid-in capital (stockholders' equity).
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