2010注册会计师《会计》冲刺实验模拟试题(1)

　　(5)

　　借：资产减值损失 　 91.85

　　贷：无形资产减值准备——专利权X 　 10

　　固定资产减值准备——设备Y 　71.62

　　——设备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

　　【该题针对“资产减值”知识点进行考核】

　　【答疑编号10077572】