美國CPA模擬試題：固定資產(chǎn)減值（五）

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來源: 正保會計網(wǎng)校編輯： 2015/01/12 14:00:15　字體：大小

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　　為了幫助參加2015年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國CPA考試模擬試題，希望幫助廣大考生一起學習一起進步。

Which of the following statements concerning the impairment of fixed assets under U.S. GAAP is true?

Ⅰ.Impairment losses are shown on the income statement net of tax.
Ⅱ.The test for recoverability compares the present value of all expected future cash flows produced by the fixed asset to its carrying value.
Ⅲ.To determine the amount of any impairment loss, fair value must be used.

a. I and II.

b. I.

c. III.

d. II.

Explanation

Choice "c" is correct. The third statement is true. The first statement is incorrect, since impairment losses are shown as a component of income from continuing operations, before tax. The second statement is also false. To determine whether an impairment loss exists, undiscounted future cash flows are compared to carrying value. If an impairment loss exists, then the fair value of the asset can be used to determine the amount of the loss to be recognized.

Choices "b", "d", and "a" are incorrect. Each of these incorrectly includes one or more of statements 1 and 2 as correct.

【我要糾錯】責任編輯：小敏