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momo · 2024年02月12日

carrying

  1. CFA I
  2. FRA

* 问题详情，请 查看题干

NO.PZ202308140300008103

问题如下：

A financial analyst at BETTO S.A. is analyzing the result of the sale of a vehicle for 85,000 Argentine pesos (ARP) on 31 December 2021. The analyst compiles the following information about the vehicle:


Q. The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:

选项：

A.carrying amount. B.carrying amount adjusted for impairment. C.historical cost net of accumulated depreciation.

解释：

A is correct. The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation.

能解释下吗

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2 个答案

王园圆_品职助教 · 2024年02月14日

同学，题目问gain/loss on a sale of a long-lived asset等于sales proceeds减去什么——这对应的就是上面讲义截图的第二个公式啊

所以题目就相当于在变相问以下哪个选项是讲义截图中的disposal NBV

而carrying amount就是已经考虑了累计折旧，减值，减值转回等各种情况以后的最精准的 NBV （也就是黄色公式），而黄色公式说了NBV就是carrying value（也就等价于carrying amount）， 那就只能选A啊


王园圆_品职助教 · 2024年02月12日

同学你好，本题就是考察的以下讲义截图黄色和红色部分的公式

首先，题目问如果在revaluation model下，卖出长期资产后确认的gain/loss是如何计算的——根据第二个红色公式，就等于收到的现金减去处置资产的net book value

而所谓的book value，就是carrying Value（或carrying amount)——也就是黄色公式（AD就是accumulated depreciatio累计折旧），所以本题因该选A

而B，是没有这种说法的，你看黄色公式，如果有减值，那carrying amount已经是经过减值调整后的数值了，不需要二次调整，所以B错

C是历史成本减去累计折旧，少考虑了减值，所以C错


momo · 2024年02月14日

还是没很明白这两公式在题目的运用

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