资产减值

嗨，从没放弃的小努力你好：

exchange movement我们只在经济里学过exchange rate movement，这里的意思应该是一样的，汇率变动，题干中没有相关信息不好判断，不过肯定是增加值，摊销是减项。

Beginning +Addition-Substraction=Ending

期初余额+本期增加-本期减少=期末余额

The goodwill impairment charge for 20X2 in dollars = 73,194期末余额 – (65,321期初余额 + 7,324本期增加) = 549.

只是后面这两个公式本期增加多一点

 Accumulated impairment losses and amortization 是资产负债表科目

 Accumulated impairment losses and amortization as of 31 December Year 2期末余额– (Accumulated impairment losses and amortization as of 31 December Year 1期初余额 + Exchange movements 汇率变动+ Amortization charge for year + Net Additions (Disposals)这几项都是增加项

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

嗨，爱思考的PZer你好：

是的，题目少了数据，是一道mock题，73194的数据没给。

----------------------------------------------
加油吧，让我们一起遇见更好的自己！