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

Olivia.W🌸 · 2023年10月11日

undiscounted future cf是未来的价值?不用折现?等于future cf?

NO.PZ2016012102000123

问题如下:

Which of the following statements is most likely correct under U.S. GAAP?

选项:

A.

An asset is impaired when the carrying amount of the firm asset is unable to fully recover.

B.

An asset is impaired when acquisition cost is smaller than the sum of accumlated depreciation and salvage value.

C.

An asset is impaired when the discounted future cash flows from the asset is larger than its carrying value.

解释:

A is correct.

Under U.S. GAAP, an asset is impaired when the carrying amount of the firm asset is unable to fully recover. The recoverability should be compared to the undiscounted future cash flows.

考点:资产减值

根据美国公认会计原则,当公司资产的账面价值无法完全收回时,资产就会发生减值。

减值分为两步,第一步减值测试是用carrying value和undiscounted future cash flow比较,如果carrying value过大,则应该减值,那么就到了第二步:要决定减多少,是用carrying value减去fair value或者PV of future cash flow。

undiscounted future cf是未来的价值?不用折现?等于future cf?

1 个答案

lynn_品职助教 · 2023年10月12日

嗨,爱思考的PZer你好:


undiscounted future cf是未来的价值?不用折现?等于future cf?


是的。


carrying value是账面价值,无论资产或者负债用历史成本 还是公允价值计量,在账上记多少都叫账面价值


value in use就是使用的价值,如果这个资产继续使用能带来多少的价值。


fair value是公允价值


discounted cash flow是未来现金流折现求和的价值。


undiscounted cash flow是未来现金流直接加总,不折现的价值。


----------------------------------------------
努力的时光都是限量版,加油!

  • 1

    回答
  • 0

    关注
  • 238

    浏览
相关问题

NO.PZ2016012102000123问题如下Whiof the following statements is most likely correunr U.S. GAAP?A.asset is impairewhen the carrying amount of the firm asset is unable to fully recover.B.asset is impairewhen acquisition cost is smaller ththe sum of accumlatepreciation ansalvage value.C.asset is impairewhen the scountefuture cash flows from the asset is larger thits carrying value. A is correct.Unr U.S. GAAP, asset is impairewhen the carrying amount of the firm asset is unable to fully recover. The recoverability shoulcompareto the unscountefuture cash flows.考点资产减值 根据美国公认会计原则,当公司资产的账面价值无法完全收回时,资产就会发生减值。减值分为两步,第一步减值测试是用carrying value和unscountefuture cash flow比较,如果carrying value过大,则应该减值,那么就到了第二步要决定减多少,是用carrying value减去fair value或者PV of future cash flow。 请老师解答一下A,谢谢

2024-08-21 00:12 2 · 回答

NO.PZ2016012102000123 问题如下 Whiof the following statements is most likely correunr U.S. GAAP? A.asset is impairewhen the carrying amount of the firm asset is unable to fully recover. B.asset is impairewhen acquisition cost is smaller ththe sum of accumlatepreciation ansalvage value. C.asset is impairewhen the scountefuture cash flows from the asset is larger thits carrying value. A is correct.Unr U.S. GAAP, asset is impairewhen the carrying amount of the firm asset is unable to fully recover. The recoverability shoulcompareto the unscountefuture cash flows.考点资产减值 根据美国公认会计原则,当公司资产的账面价值无法完全收回时,资产就会发生减值。减值分为两步,第一步减值测试是用carrying value和unscountefuture cash flow比较,如果carrying value过大,则应该减值,那么就到了第二步要决定减多少,是用carrying value减去fair value或者PV of future cash flow。 如果连scountecashflow都比carry value大了,那unscountecsshflow不是比carry value大的更多了吗?所以本质上C是对的——这题出的就非常的不严谨!太没意思了

2024-05-17 21:53 1 · 回答

NO.PZ2016012102000123 问题如下 Whiof the following statements is most likely correunr U.S. GAAP? A.asset is impairewhen the carrying amount of the firm asset is unable to fully recover. B.asset is impairewhen acquisition cost is smaller ththe sum of accumlatepreciation ansalvage value. C.asset is impairewhen the scountefuture cash flows from the asset is larger thits carrying value. A is correct.Unr U.S. GAAP, asset is impairewhen the carrying amount of the firm asset is unable to fully recover. The recoverability shoulcompareto the unscountefuture cash flows.考点资产减值 根据美国公认会计原则,当公司资产的账面价值无法完全收回时,资产就会发生减值。减值分为两步,第一步减值测试是用carrying value和unscountefuture cash flow比较,如果carrying value过大,则应该减值,那么就到了第二步要决定减多少,是用carrying value减去fair value或者PV of future cash flow。 美国准则不是不能recover吗

2023-08-19 23:46 1 · 回答

NO.PZ2016012102000123 问题如下 Whiof the following statements is most likely correunr U.S. GAAP? A.asset is impairewhen the carrying amount of the firm asset is unable to fully recover. B.asset is impairewhen acquisition cost is smaller ththe sum of accumlatepreciation ansalvage value. C.asset is impairewhen the scountefuture cash flows from the asset is larger thits carrying value. A is correct.Unr U.S. GAAP, asset is impairewhen the carrying amount of the firm asset is unable to fully recover. The recoverability shoulcompareto the unscountefuture cash flows.考点资产减值 根据美国公认会计原则,当公司资产的账面价值无法完全收回时,资产就会发生减值。减值分为两步,第一步减值测试是用carrying value和unscountefuture cash flow比较,如果carrying value过大,则应该减值,那么就到了第二步要决定减多少,是用carrying value减去fair value或者PV of future cash flow。 RT

2022-10-29 15:40 2 · 回答