开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Krystal · 2023年10月08日

Depreciation taken through 2004 was (($22,000,000 - $4,000,000)

  1. CFA I
  2. FRA

NO.PZ2023020602000140

问题如下：

Assume U.S. GAAP applies unless otherwise noted. An analyst determined the following information concerning Franklin, InC’s stamping machine:


As of December 31, 2004, the stamping machine is expected to generate $1,500,000 per year for five more years and will then be sold for $1,000,000. The stamping machine is:

选项：

A.impaired because its carrying value exceeds expected future cash flows. B.impaired because expected salvage value has declined. C.Not impaired because annual expected revenue exceeds annual depreciation.

解释：

The carrying value of the stamping machine is its cost less accumulated depreciation. Depreciation taken through 2004 was (($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more than expected future cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaired.

为啥乘以7啊

添加评论
1 个答案

lynn_品职助教 · 2023年10月09日

嗨，努力学习的PZer你好：


为啥乘以7啊


因为折旧从1998年1月开始到2004年12月，刚好是7年，累计折旧发生了7年，所以要乘以7.

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 195

    浏览
相关问题

NO.PZ2023020602000140 问题如下 Assume U.S. GAapplies unless otherwise note analyst terminethe following information concerning Franklin, InC’s stamping machine:of cember 31,2004, the stamping machine is expecteto generate $1,500,000 per yefor fivemore years anwill then solfor $1,000,000. The stamping machine is: A.impairebecause its carrying value excee expectefuture cash flows. B.impairebecause expectesalvage value hcline C.Not impairebecause annuexpecterevenue excee annupreciation. The carrying value of the stamping machine is its cost less accumulatepreciation. preciation taken through 2004 w(($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more thexpectefuture cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaire US.GAAP下减值不是和unscounte现金流对比吗? 为什么A是和expectefuture cash flow对比?expectefuture cash flow就是unscounte金流?

2023-11-05 00:34 1 · 回答

NO.PZ2023020602000140问题如下 Assume U.S. GAapplies unless otherwise note analyst terminethe following information concerning Franklin, InC’s stamping machine:of cember 31,2004, the stamping machine is expecteto generate $1,500,000 per yefor fivemore years anwill then solfor $1,000,000. The stamping machine is: A.impairebecause its carrying value excee expectefuture cash flows.B.impairebecause expectesalvage value hclineC.Not impairebecause annuexpecterevenue excee annupreciation.The carrying value of the stamping machine is its cost less accumulatepreciation. preciation taken through 2004 w(($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more thexpectefuture cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaireImpairment就是减值的意思吧，用的unscounte判断，实际减值用VALUE

2023-10-16 20:22 1 · 回答