CPA 注冊(cè)會(huì)計(jì)師 會(huì)計(jì) 講義 會(huì)計(jì)英語(yǔ) 第三章 資產(chǎn)減值

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會(huì)計(jì)英第章

資減本章內(nèi)容計(jì)算較多，在歷年專(zhuān)業(yè)階段考試中單獨(dú)進(jìn)行英語(yǔ)測(cè)試較少，但是也屬于非常重要的主觀題考點(diǎn)，曾經(jīng)單獨(dú)出現(xiàn)作為一個(gè)獨(dú)立的主觀題進(jìn)行考查。本章在復(fù)習(xí)時(shí)應(yīng)當(dāng)重點(diǎn)關(guān)注資產(chǎn)組值計(jì)算、總部資產(chǎn)減值計(jì)算、商譽(yù)減值計(jì)算。I.資產(chǎn)的減值處理Treatmentofassetgroup’impairment資產(chǎn)組是企業(yè)可以認(rèn)定的最小資產(chǎn)組合，其產(chǎn)生的現(xiàn)金流入應(yīng)當(dāng)基本上獨(dú)立于其他資產(chǎn)或者資產(chǎn)組。Assetgroupreferstosmallestcombinationofassetsidentifiedbyenterprise,thecashinflowgeneratedfromshouldbeindependentofotherorassetgroup.資產(chǎn)組能否獨(dú)立產(chǎn)生現(xiàn)金流入是認(rèn)定資產(chǎn)組的最關(guān)鍵因素。Themostcriticalfactorofidentifyingassetgroupwhetherornottocreatecashinflowindependently.資產(chǎn)組或者資產(chǎn)組組合的可收回金額低于其賬面價(jià)值的，應(yīng)當(dāng)確認(rèn)相應(yīng)的減值損失。Whererecoverableamountofanassetgrouporacombinationofassetgroupislowerthanitsbookthecorrespondingimpairmentlossberecognized.總部資產(chǎn)和商譽(yù)分?jǐn)傊聊迟Y產(chǎn)組或者資產(chǎn)組組合的，該資產(chǎn)組或者資產(chǎn)組組合的賬面價(jià)值應(yīng)當(dāng)包括相關(guān)總部資產(chǎn)和商譽(yù)的分?jǐn)傤~。Wherethe“headquarters”assetsandgoodwillareapportionedtoacertainassetgrouporacombinationofassetgroups,thebookvalueoftheassetgrouporthecombinationofassetgroupsshallincludetheamountoftherelevantassetsoftheheadquartersandgoodwillthathavebeenapportionedto.減值損失金額應(yīng)當(dāng)按照以下順序進(jìn)行分?jǐn)偅篢heimpairmentlossbeapportionedthefollowing：（）先抵減分?jǐn)傊临Y產(chǎn)組中商譽(yù)的賬面價(jià)值。Firstchargeagainstthebookamountofthegoodwillwhichisapportionedtotheassetgroup.（然根據(jù)資產(chǎn)組中除商譽(yù)外的其他各項(xiàng)資產(chǎn)的賬面價(jià)值所占比重比抵減其他各項(xiàng)資產(chǎn)的賬面價(jià)值。Thenagainstthebookvalueofotherinproportiontotheweightofotherassetsintheassetgroupwithgoodwillexcluded.以上資產(chǎn)賬面價(jià)值的抵減，應(yīng)當(dāng)作為各單項(xiàng)資產(chǎn)（包括商譽(yù)）的減值損失處理，計(jì)入當(dāng)期損益Thechargesagainstthebookoftheassetsaboveshallbetreatedastheimpairmentlossofthe（includingthe）andrecordedasprofitorlossofcurrentperiod.抵減后的各資產(chǎn)的賬面價(jià)值不得低于以下三者之中最高者：該資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額（如可確定的）、該資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量的現(xiàn)值（如可確定的）和零。Thebookvalueofeachassetafteragainstshallbelowerthehighestoneofthefollowingthree：thenetamountofthefairvalueoftheassetminusthedisposalexpenses（determinable）thevalueofthefuturecashflowoftheasset（ifdeterminable）andzero.因此而導(dǎo)致的未能分?jǐn)偟臏p值損失金額，應(yīng)當(dāng)按照相關(guān)資產(chǎn)組中其他各項(xiàng)資產(chǎn)的賬面價(jià)值所占比重進(jìn)行分?jǐn)?。Theamountofimpairmentlossthatcannotbeapportionedtherebyshallbeapportionedonthebasisofweightofthebookvalueofotherassetsintheassetgroup.第1頁(yè)

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會(huì)計(jì)英II.總部產(chǎn)的減值處理TreatmentsofImpairmentofofHeadquarters總部資產(chǎn)的顯著特征是難以脫離其他資產(chǎn)或者資產(chǎn)組來(lái)產(chǎn)生獨(dú)立的現(xiàn)金流入，而且其賬面價(jià)值難以完全歸屬于某一資產(chǎn)組。Anobviouscharacteroftheassetsofheadquartersisthatitisdifficulttogenerateindependentcashinflowwhenisseparatedfromotherassetsorassetgroupanddifficulttoattributeitsbookvaluecompletelytocertain因此，總部資產(chǎn)通常難以單獨(dú)進(jìn)行減值測(cè)試，需要結(jié)合其他相關(guān)資產(chǎn)組或者資產(chǎn)組組合進(jìn)行。Therefore,theimpairmenttestisnormallydifficulttobedoneseparatelyfortheassetsofheadquartersandonlytobedonewithotherrelevantassetgrouporcombinationoftheassetgroups.III.商譽(yù)的減值處理企業(yè)合并所形成的商譽(yù)，至少應(yīng)當(dāng)在每年年度終了時(shí)進(jìn)行減值測(cè)試。商譽(yù)應(yīng)當(dāng)結(jié)合與其相關(guān)的資產(chǎn)組或者資產(chǎn)組組合進(jìn)行減值測(cè)試。Thegoodwillbymergerofenterprisesshallbeanimpairmenttestatleastatendofyear.Thegoodwillshall,togetherwiththerelatedassetgrouporcombinationofassetgroup,besubjecttoimpairmenttest.企業(yè)進(jìn)行資產(chǎn)減值測(cè)試，對(duì)于因企業(yè)合并形成的商譽(yù)的賬面價(jià)值，應(yīng)當(dāng)自購(gòu)買(mǎi)日起按照合理的方法分?jǐn)傊料嚓P(guān)的資產(chǎn)組；難以分?jǐn)傊料嚓P(guān)的資產(chǎn)組的，應(yīng)當(dāng)將其分?jǐn)傊料嚓P(guān)的資產(chǎn)組組合，此基礎(chǔ)上進(jìn)行減值測(cè)試。Whenanenterprisemakesanimpairmenttestassets,itshall,asofthepurchasingday,apportionthecarryingvalueofgoodwillbymergerenterprisestotherelevantassetgroupsareasonableWhereitisdifficulttodoso,itshallbeapportionedtotherelevantcombinationsofassetgroups.企業(yè)在對(duì)包含商譽(yù)的相關(guān)資產(chǎn)組或者資產(chǎn)組組合進(jìn)行減值測(cè)試時(shí)，應(yīng)按以下步驟處理：Whenmakinganimpairmenttesttherelevantassetgroupsorcombinationofassetgroupscontaininggoodwill,theenterpriseconductthefollowing：（）對(duì)不包含商譽(yù)的資產(chǎn)組或者資產(chǎn)組組合進(jìn)行減值測(cè)試，計(jì)算可收回金額，并與相關(guān)賬面價(jià)值相比較，確認(rèn)相應(yīng)的減值損失。Firstmakinganimpairmenttesttheassetgrouporcombinationsofassetgroupcontainingthegoodwill,calculatingrecoverablecomparingwithvalueandrecognizingthecorrespondingimpairmentloss.（再包含商譽(yù)的資產(chǎn)組或資產(chǎn)組組合進(jìn)行減值測(cè)試較這些相關(guān)資產(chǎn)組或者資產(chǎn)組組合的賬面價(jià)值（包括所分?jǐn)偟纳套u(yù)的賬面價(jià)值部分）與其可收回金額，Thenmakinganimpairmenttesttheassetgrouporcombinationsofassetgroupscontaininggoodwill,comparingwithbookvalueofrelevantassetgroupcombinationofassetgroup（includingportionofthebookvalueofgoodwill）andrecoverableamount,如果相關(guān)資產(chǎn)組或者資產(chǎn)組組合的可收回金額低于其賬面價(jià)值的就差額確認(rèn)減值損失，減值損失金額應(yīng)首先抵減分?jǐn)傊临Y產(chǎn)組或資產(chǎn)組組合中商譽(yù)的賬面價(jià)值。Ifrecoverableamountofrelevantassetgrouporcombinationassetgroupislowerthanitsbookvalue,thedifferenceshouldberecognizedasimpairmentloss,theamountofimpairmentlossshouldbefirstlychargedagainstthebookvalueofgoodwillhasbeenallocatedtotheassetgrouporcombinationassetgroup.（根資產(chǎn)組或者資產(chǎn)組組中除商譽(yù)之外的其他各項(xiàng)資產(chǎn)的賬面價(jià)值所占比重比抵減其他各項(xiàng)資產(chǎn)的賬面價(jià)值。Chargeagainstbookvalueofotherassetsinproportiontotheweightotherassetsintheassetgrouporcombinationassetgroupwiththegoodwillexcluded.第2頁(yè)

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會(huì)計(jì)英未能分?jǐn)偟臏p值損失金額，應(yīng)當(dāng)按照相關(guān)資產(chǎn)組或者資產(chǎn)組組合中除商