24周年

財(cái)稅實(shí)務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.30 蘋果版本:8.7.30

開發(fā)者：北京正保會計(jì)科技有限公司

應(yīng)用涉及權(quán)限：查看權(quán)限>

APP隱私政策：查看政策>

HD版本上線：點(diǎn)擊下載>

美國CPA模擬試題：固定資產(chǎn)減值（五）

來源: 正保會計(jì)網(wǎng)校 編輯： 2015/01/12 14:00:15　字體：大 小

　　為了幫助參加2015年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計(jì)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(xué)習(xí)一起進(jìn)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(cuò)】 責(zé)任編輯：小敏

免費(fèi)試聽

限時(shí)免費(fèi)資料

  • 美國注冊會計(jì)師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國注冊會計(jì)師學(xué)習(xí)計(jì)劃

    學(xué)習(xí)計(jì)劃

  • 美國注冊會計(jì)師科目特點(diǎn)

    科目特點(diǎn)

  • 美國注冊會計(jì)師報(bào)考指南

    報(bào)考指南

  • 美國注冊會計(jì)師歷年樣卷

    歷年樣卷

  • USCPA常用財(cái)會英語詞匯

    財(cái)會英語

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - galtzs.cn All Rights Reserved.　北京正保會計(jì)科技有限公司 版權(quán)所有

京B2-20200959　京ICP備20012371號-7　出版物經(jīng)營許可證　京公網(wǎng)安備 11010802044457號