2010注冊會計師《會計》沖刺實驗?zāi)�擬試題(1)

　　(5)

　　借：資產(chǎn)減值損失 　 91.85

　　貸：無形資產(chǎn)減值準(zhǔn)備——專利權(quán)X 　 10

　　固定資產(chǎn)減值準(zhǔn)備——設(shè)備Y 　71.62

　　——設(shè)備Z 　10.23

　　Solution (All figures in ten thousands)

　　(1) The production line Patents X, Facility Y and Z constitute an asset group. Company AS manages with different production line, and Production W is in the active market, some of the product packages be sold outside.

　　Accrued impairment of Packing machine H should be considered separately. Because Packing machine H not only undertaking the work of its own company, but also other companies’, charging the packing fee, and it makes the cash flow.

　　(2) The net future cash flow of assets group about Production W

　　Cash flow in 2008=1 200-20-550-50-180-100=300

　　Cash flow in 2009=1 100+20-100-500-50-160-160=150

　　Cash flow in 2010=720+100-400-60-140-120=100

　　The precast present value of future cash flow in 31st, December 2007

　　=300×0.9524+150×0.9070+100×0.8638

　　=508.15

　　(3) The recoverable amount of packing machine H.

　　The net amount of fair value less disposal expense equals 66-2=64, the present value of future cash flow is 63, so the recoverable amount of packing machine H is 64.

　　(4) Test table of assets group impairment.

　　(5) Dr: Asset impairment loss 91.85

　　Cr: Intangible asset impairment —Patents X 10

　　Fixed asset impairment—Facility Y 71.62

　　—Facility Z 10.23

　　【該題針對“資產(chǎn)減值”知識點進(jìn)行考核】

　　【答疑編號10077572】