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美國(guó)CPA模擬試題：固定資產(chǎn)減值（五）
為了幫助參加2015年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)CPA考試模擬試題，希望幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Which of the following statements concerning the impairment of fixed assets under U.S. GAAP is true?
|
Ⅰ.Impairment losses are shown on the income statement net of tax. |
a. I and II.
b. I.
c. III.
d. II.
Explanation
Choice "c" is correct. The third statement is true. The first statement is incorrect, since impairment losses are shown as a component of income from continuing operations, before tax. The second statement is also false. To determine whether an impairment loss exists, undiscounted future cash flows are compared to carrying value. If an impairment loss exists, then the fair value of the asset can be used to determine the amount of the loss to be recognized.
Choices "b", "d", and "a" are incorrect. Each of these incorrectly includes one or more of statements 1 and 2 as correct.
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