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William2023 · 2024年10月19日

B为啥不对啊？

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NO.PZ2024011002000091

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.

残值降低了所以贱卖了，这样理解不对吗？

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1 个答案

王园圆_品职助教 · 2024年10月19日

同学你好，本题考察的是以下讲义截图对应的知识点，要结合正确的知识点才能做对题目哦

在US GAAP下，需要将该资产的carrying amount和不折现下的expected future cash flows 进行比较——也就是解析中 ”expected future cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000“ 和 解析中的“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. ”比较后才能得出该资产是否要做减值处理的

减值与否和残值是没有关系的哦

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