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火星人 · 2023年10月16日

impairment

  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.

Impairment就是减值的意思吧，用的undiscounted来判断，实际减值用D CF VALUE

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1 个答案

lynn_品职助教 · 2023年10月17日

嗨，从没放弃的小努力你好：


Impairment就是减值的意思吧，用的undiscounted来判断，实际减值用D CF VALUE


是的，判断是否减值是用可收回金额和账面净值也就是 carrying value比较。


可回收金额在这里明确给出了generate $1,500,000 per year for five more years and will then be sold for $1,000,000.


实际减值用的也是这个金额哈，因为题目的信息就是对可收回金额的一个估计值，是可靠估计的。并不需要把判断和实际减值分开计算。


计算公式：


固定资产账面余额 = 账面原值


固定资产账面净值 = 原值 – 计提的累计折旧


固定资产账面价值 = 原值 – 计提的累计折旧– 计提的减值准备

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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