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？
　　Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP?
　　Ⅰ.The carrying amount of the long-lived asset is less than its fair value.
　　Ⅱ.The carrying amount of the long-lived asset is not recoverable.
　　a. II only.
　　b. Neither I nor II.
　　c. Both I and II.
　　d. I only.
　　Explanation
　　Choice "a" is correct. A long-lived asset is impaired if the carrying amount of the asset is greater than, not less than, its fair value and if that carrying amount is not recoverable (the fair value would be recoverable, but the difference would not be). An impairment loss would then be recognized for the amount of the difference between book value and fair value.
　　Choices "d", "c", and "b" are incorrect per the above explanation.
　　小编语录：每天读书、写字、行走、思考，像向日葵一样安静而隐秘地生长。

展开全文