2015年1-2月份USCPA（美国注册会计师）考试窗口已经正式开放，为了帮助广大即将参加考试的考生巩固相关知识，高顿网校USCPA责任小编在此悉心整理“固定资产产值”相关模拟试题如下，各位即将参加2015年USCPA考试的考生，你选对了吗？
　　A company has a long-lived asset with a carrying value of $120,000, expected future cash flows of $130,000, present value of expected future cash flows of $100,000, and a market value of $105,000. What amount of impairment loss should be reported under U.S. GAAP?
　　a. $15,000
　　b. $20,000
　　c. $5,000
　　d. $0
　　Explanation
　　Choice "d" is correct. Under U.S. GAAP, the first step in determining if a long-lived asset is impaired is to compare the carrying amount of the asset to the undiscounted expected future cash flows from the asset. If the undiscounted expected future cash flows exceed the carrying value of the asset, then there is no impairment. In this problem, the expected future cash flows of $130,000 exceed the asset's carrying value of $120,000, so there is no impairment, despite the fact that the fair value of the asset and the present value of the future cash flows are less than the carrying amount.
　　Choices "c", "a", and "b" are incorrect, per the above.
　　小编语录：2015年起，给自己一个新开始。每天读书、养花、行走，做一个安静地时刻向上的女子。

展开全文