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According to Purchase Accounting, the purchase price in excess of the Seller’s book va

lue is allocated to the Seller’s._____根据购买会计,超过卖方账面价值的购买价格会被分配给卖方的_____。

A、tangibleassets有形资产

B、identifiableintangibleassets可识别的无形资产

C、anewgoodwillaccount新的商誉账户

D、allowanceaccount备抵金账户

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