美國(guó)CPA模擬試題：固定資產(chǎn)減值（三）

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯： 2015/01/12 13:47:35　字體：大小

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　　為了幫助參加2015年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)CPA考試模擬試題，希望幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。

Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP?

Ⅰ.The carrying amount of the long-lived asset is less than its fair value.
Ⅱ.The carrying amount of the long-lived asset is not recoverable.

a. II only.

b. Neither I nor II.

c. Both I and II.

d. I only.

Explanation

Choice "a" is correct. A long-lived asset is impaired if the carrying amount of the asset is greater than, not less than, its fair value and if that carrying amount is not recoverable (the fair value would be recoverable, but the difference would not be). An impairment loss would then be recognized for the amount of the difference between book value and fair value.

Choices "d", "c", and "b" are incorrect per the above explanation.

【我要糾錯(cuò)】責(zé)任編輯：小敏