问题如下图：
选项：
A. 
B. 
C. 
解释：
还是没明白a的意思 求解答谢谢
Olive_品职助教 · 2019年05月07日
同学你好，这个考的是US GAAP下资产的减值。
美国准则下减值分为两步，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。
C选项说的是如果PV of future cash flow大于carrying value要减值，说反了，应该是小于，所以不对。B选项是凑选项的。A选项说的是如果资产的账面价值没法完全恢复就要减值，这个减值思路不管是国际准则还是美国准则都是通用的，只不过国际准则和美国准则对于什么叫没法完全恢复的定义不同，用书上的原文，就是对“recoverability”的定义不同，但是总体上来说，不管国际准则还是美国准则，都是资产的账面价值没法恢复的时候就要进行减值，所以A是对的。
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。 会看基础班讲义， 美国准则提减值是用Carrying value和未折现的CF来毕竟的，A 不是IFRS的规定吗
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
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
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。 unscountefuture cf是未来的价值？不用折现？等于future cf？
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