[問題] 減損損失-可回收金額

看板Accounting作者willie1987 (威力是也)時間16年前 (2010/01/23 23:38)推噓5(5推 0噓 28→)

留言33則, 6人參與討論串1/2 (看更多)

因為我的問題是在如何判斷可回收金額所以題目都會精簡到重點..如果不懂請發問感恩~ 1. 永安公司於X6年12/31評估專利權.相關資料如下: 成本 $2000000 帳面值 1700000 預期未來淨現金流入值總額 1500000 淨公平價值 1200000 若永安公司擬繼續持有此專利權.並評估期剩餘經濟年限尚有5年.則X6年底減損為何? 答:減損損失=500000 2.(98中正會研) Presented below is information related to copyrights owned by W.Co.at Dec.31 2006 cost $2700000 carrying amount 2400000 expected future net cash flows 2100000 fair value 1400000 Assume W.will continue to use this assey in the future.As of Dec.31 2006.the copyrights have a remaining useful life of 5 years. (1).作2006年底減損分錄(我國做法) 答:減損=2400000-2100000=300000 (分錄就不作了) 3.(98北大會研) J.Co.uses special equipment in its business.The equipment was purchased in Ja- nuary 2006 for $7500000 and had an estimated useful life of 5 years with a sa- lvage value of $1250000.J.uses straight-line depreciation.At Dec.31 2007.new thchology was introduced that would accelerate the obsolescence of J's equipm- ent.J's controller estimated expected future net cash flows on the equipment will be $4700000 and that the fair value(or recoverable amount)of the equipme- nt is $4550000.J.intends to continue using the equipment.The fair value(or re- coverable amount)of the equipment at Dec.31 2008.is $3800000 (1)作2007年底減損分錄(我國做法) 答:07年底BV=5000000 減損=5000000-4550000=450000 (分錄就不作了) 以上三題...以1.跟2.比較.我記得以我國做法可回收金額是FV和未來現金流量選高的.. 所以我認為1.的答案錯了但是3.的答案卻是以4550000為可回收金額而不是4700000 (解答跟老師都這麼寫)...所以我就瞬間被搞混了.是因為加了(or recoverable amount)的段話的關係嗎!? 總之我覺得1.的答案錯了2.是對的...至於3....不知道="= 那就有請這方面的高手替我解答一下了~拜託了感恩!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.0.214.112 ※ 編輯: willie1987 來自: 123.0.214.112 (01/23 23:39) ※ 編輯: willie1987 來自: 123.0.214.112 (01/23 23:39)

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