英语基础28讲全讲义

专题三资产减本章内容计算较多，在专业阶段考试中单独进行英语测试较少，但是也属于非常重要的题考点，曾经单独出现作为一个独立的题进行考查。本章在复习时应当重点关注资产组减值计RecoverableEconomicImpairmentFairDisposalPresent/CurrentNetIncrementalCarriageexpense/MarketableeDiscountNetcashOperatingCash使用；使用期UsefulFinancingInflationInternaltransferBookImpairmentAssetProductionBusinessDecisionAtHeadquartersChargeInproportionBetreatedDiscountProvisionforimpairmentoffixed考点一：资产减值的范ScopeofAssetsTheterm"impairmentofassets"referstothattherecoverableamountofassetsislowerthanitsbookvalue.Unlessotherwisestated,theassetsmentionedhereincludesingleitemassetsandassetgroup.Thestandardofassetsimpairmentappliestothefollowing对子公司、联营企业和合营企业的Long-termequityinvestmentinsubsidiary,associatesandjoint采用成本模式进行后续计量的投资性房地Investmentpropertiessubsequentlymeasuredusingthecost固定资产（包括在建工程Fixedassets（includingconstructioninProductivebiologicalIntangibleRightsandinterestsofprovedpetroleumandnaturalgasminingareas,wellsandrelatedfacilities以上资产计提的减值损失一经确认，在以后会计期间不得转回，只有在处置时才能转出Oncetheaboveimpairmentlossesarerecognized,theyshouldnotbereversedinfutureaccountingperiod，andwouldbetransferredoutupondisposal.考点二：可收回金额的计Therecoverableamountoftheassetshouldbeestimatedwhenthereissomeindicationthattheimpairmenthasoccurred.Therecoverableamountoftheassetsshallbedeterminedinlightofthehigheroneofthenetamountofthefairvalueoftheassetsminusthedisposalexpensesandthecurrentvalueoftheexpectedfuturecashflowoftheassets.（一）Estimationofnetamountoffairvalueofassetsminusdisposal资产的公允价值减去处置费用后的净额，通常反映的是资产如果被或者处置时可以收回的净Thenetamountofthefairvalueoftheassetsminusthedisposalexpensesusuallymeanstherecoverablenetcashinflowfromthesalesordisposaloftheassets.Thedisposalexpensesmeantheincrementalcostsattributedtothedisposalofassetsdirectlyandshallincludetherelevantlegalexpenses,relevanttaxes,truckages,aswellasthedirectexpensesforbringingtheassetsintomarketablestate,butthefinancingcostsand etaxesareexcluded.（二）ThepresentvalueofexpectedfuturecashflowoftheThepresentvalueoftheexpectedfuturecashflowofanassetshallbedeterminedbythediscountedamountwithanappropriateddiscountrate,onthebasisoftheexpectedfuturecashflowgeneratedduringthecontinuoususeorfinaldisposalofanasset.Theexpectedfuturecashflowofanassetshallincludethefollowing资产持续使用过程中预计产生的现金流入ThecashinflowgeneratedduringthecontinuoususeoftheThenecessaryexpectedcashoutflowforrealizingcashinflowgeneratedduringthecontinuoususeoftheasset（includingthecashoutflowforbringtheassettotheexpectedconditionsforuse）.资产使用结束时，处置资产所收到或者支付的净现金流量Attheendoftheusefullifeofanasset,thenetcashflowreceivedorpaidforthedisposaloftheasset.Topredictthefuturecashflow,theenterpriseshalltakethefollowingfactorsinto以资产的当前状况为基础预计资产未来现金流量Expectedfuturecashflowofanassetshouldbaseonthecurrentstatusofthe预计资产未来现金流量不应当包括筹资活动和所得付产生的现金流量Theexpectedfuturecashflowshallnotincludethecashflowgeneratedfromfinancingactivities,orthecashflowrelatedtothereceiptorpaymentof etaxes.TheconsiderationtotheinflationrateshouldbesameasthediscountTheinternaltransferpriceshouldbeadjustedif[Tips]Forthefuturecashflowofaforeigncurrency,thepresentvalueoftheestimatedfuturecashflowoftheassetshallbedeterminedinthefollowingorder：Thepresentvalueoftheassetiscalculatedwithadiscountrateapplicabletothiscurrencyonthebasisofthesettlementcurrencyofthefuturecashflowthatisestimatedtobegeneratedfromtheasset.Thepresentvalueoftheforeigncurrencyshallbeconvertedtothepresentvalueofthefuturecashflowoftheassetbasedonthefunctionalcurrencyatthespotrateofthedaywhenthepresentvalueofthefuturecashflowoftheassetis【例题1·计算题】甲公司为一物流企业，经营国内，国际货物业务。由于拥有的货轮出现20×81231甲公司以为记账本位币，国内货物采用结算，国际货物采用结货轮的账面为38,000万元，已计提折旧为27,075万元，账面价值为甲公司将货轮专门用于国际货物。由于国际货物业务受宏观经济形势的影响较大，甲公司预计货轮未来5年产生的净现金流量（假定使用结束时处置货轮产生的净现金流量为零，第第345在考虑了货币时间价值和货轮特定风险后，甲公司确定10%为适用的折现率，确12%为的折现率，相关复利现值系数如下（P/S（P/S（P/S（P/S（P/S（6）20×8年12月31日的汇率为1＝6.85元。甲公司预测以后各年末的汇率如下：第1年末为1＝6.80元；第2年末为1＝6.75元；第3年末为1＝6.70元；第4年末为1＝6.65元；第5年末为1＝6.60元。第一年的现金流量＝500×20%＋400×60%＋200×20%＝380（万）第二年的现金流量＝480×20%＋360×60%＋150×20%＝342（万）第三年的现金流量＝450×20%＋350×60%＋120×20%＝324（万）第四年的现金流量＝480×20%＋380×60%＋150×20%＝354（万）＝480×20%＋400×60%＋180×20%＝372（万Calculatethefreighterannualcashflowforthenext5yearsusingtheexpectedcashflowmethod.CashflowinYear1=5,000,000×20%＋4,000,000×60%＋2,000,000×20%＝$3800,000CashflowinYear2=4,800,000×20%＋3,600,000×60%＋1,500,000×20%＝$3,420,000CashflowinYear3=4,500,000×20%＋3,500,000×60%＋1,200,000×20%＝$3,240,000CashflowinYear4=4,800,000×20%＋3,800,000×60%＋1,500,000×20%＝$3,540,000CashflowinYearCalculatethepresentvaluefornext5yearsusingthefunctionalcurrencyanddeterminetherecoverableamount.5＋324×6.85×0.7118＋354×6.85×0.6355＋372×6.85×0.5674＝8758.46（万元）Usingthefunctionalcurrency,thepresentvalueforexpectedfuturecashflowsofnext5years=×0.6355＋372×6.85×0.5674＝8758.46（10thousandCalculatethepresentvaluefornext5yearsusingthefunctionalcurrencyanddeterminetherecoverableamount.5＋324×6.85×0.7118＋354×6.85×0.6355＋372×6.85×0.5674＝8758.46（万元）Usingthefunctionalcurrency,thepresentvalueforexpectedfuturecashflowsofnext5years=×0.6355＋372×6.85×0.5674＝8758.46（10thousands8758.46Thenetamountarisefromthefairvaluelessthecosttosellisnotreliablyestimated,sotherecoverableamountisthepresentvalueof87,584,600Yuanforfuturecashflow.Calculatetheprovisionfortheimpairmentofthefreighterandpreparerelevantjournalentries.Thebookvalueofthefreighteris$109,250,000,therecoverableamount$87,584,600Yuan,sotheprovisionofimpairmentamountshouldberecordedas：109,250,000－87,584,600＝21,665,400Yuan借：资产减值损 Journalentry：Dr：Impairment Cr：Provisionfortheimpairmentoffixedasset因为使用结束时处置货轮产生的净现金流量为零，所以净残值可以判断为零，20×9年Thenetresidualvaluecouldbedefinedaszerobecauseattheendoftheusefullifeofthefreighterthenetcashflowiszero.Theprovisionfortheimpairmentthefreighterin20x9is：87,584,600/5＝17,516,900借：主营业务成 贷：累计折 JournalDr：Costofsalesfromprincipalactivities17,516,900Cr：Accumulateddepreciation 考点三：资产组的认定及其减值处DeterminationofassetgroupandtreatmentofitsAssetgroupreferstosmallestcombinationofassetsidentifiedbyenterprise,thecashinflowgeneratedfromitshouldbeindependentofotherassetsorassetgroup.资产组能否独立产生现金流入是认定资产组的最关键因素Themostcriticalfactorofidentifyingassetgroupiswhetherornottocreatecashinflowindependently.资产组的认定，应当考虑：一是企业管理层对生产经营活动的管理或者方式（如是按照生产Thefollowingfactorsshouldbeconsideredforrecognitionofassetgroup：thefirstoneishowmanagersmanagetheproductionandbusinessactivities（forexample,basedontheproductionline,businessactivityorbasedonregionorlocationetc）.Thesecondfactoristhemodeofdecision-makingoncontinuoususeordisposaloftheassets.资产组一经确定后，在各个会计期间应当保持一致，不得随意变更Onceanassetgroupisrecognized,itshallbekeptconsistentduringdifferentaccountingperiods,andnotbechangedatwill.资产组或者资产组组合的可收回金额低于其账面价值的，应当确认相应的减值损失Wheretherecoverableamountofanassetgrouporacombinationofassetgroupislowerthanitsbookvalue,thecorrespondingimpairmentlossshouldberecognized.Wherethe“headquarters”assetsandgoodwillareapportionedtoacertainassetgrouporacombinationofassetgroups,thebookvalueoftheassetgrouporthecombinationofassetgroupsshallincludetheamountoftherelevantassetsoftheheadquartersandgoodwillthathavebeenapportionedto.Theimpairmentlossshouldbeapportionedinthefollowing首先抵减分摊至资产组誉的账面价值Firstchargeagainstthebookamountofthegoodwillwhichisapportionedtotheassetgroup.然后根据资产组中除商誉之外的其他各项资产的账面价值所占，按比例抵减其他各项资Thenchargeagainstthebookvalueofotherassetsinproportiontotheweightofotherassetsintheassetgroupwiththegoodwillexcluded.以上资产账面价值的抵减，应当作为各单项资产（包括商誉）的减值损失处理，计入当期损益Thechargesagainstthebookamountoftheassetsaboveshallbetreatedastheimpairmentlossoftheassets（includingthegoodwill）andrecordedasprofitorlossofcurrentThebookvalueofeachassetafterchargingagainstshallnotbelowerthanthehighestoneofthefollowingthree：thenetamountofthefairvalueoftheassetminusthedisposalexpenses（ifdeterminable）,thecurrentvalueoftheexpectedfuturecashflowoftheasset（ifdeterminable）,andzero.Theamountofimpairmentlossthatcannotbeapportionedincurredtherebyshallbeapportionedonthebasisoftheweightofthebookvalueofotherassetsintherelevantassetgroup.考点四：总部资产的减值处TreatmentsofImpairmentofAssetsof企业总部资产包括企业或其事业部的办公楼、电子数据处理设备、研发中心等资产Theassetsofheadquartersofanenterpriseshallincludetheofficebuildings,electronicdataprocessingequipments,researchanddevelopmentcenteroftheenterprisegrouporitsbusinessdepartments.Anobviouscharacteroftheassetsofheadquartersisthatitisdifficulttogenerateindependentcashinflowwhenitisseparatedfromotherassetsorassetgroupanddifficulttoattributeitsbookvaluecompleytoacertaingroup.Therefore,theimpairmenttestisnormallydifficulttobedoneseparayfortheassetsofheadquartersandonlytobedonewithotherrelevantassetgrouporcombinationoftheassetWhenanenterpriseconductsanimpairmenttestonacertainassetgroup,itshallfirstdeterminealltheassetsoftheheadquarterswhicharerelatedtotheassetgroup,thentreatitaccordingtothefollowingcircumstancesrespectivelybytakingintoconsiderationwhethertheassetsoftheheadquarterscanbeapportionedtothisassetgrouponareasonableandconsistentbasis：Forthepartoftherelevantassetsoftheheadquartersthatcanbeapportionedtothisassetgrouponareasonableandconsistentbasis,theenterpriseshallapportionthebookvalueofthisproportiontothisassetgroup,thencomparethebookvalueoftheassetgroup（includingthebookvalueoftheheadquarters’assetswhichhavebeenapportionedto）withitsrecoverableamountandtreatitinpursuanceoftheaforesaidstepsandmethodofimpairmenttestofassetgroup.Whereitisdifficulttoapportionsomeassetsoftherelatedassetsoftheheadquarterstothisassetgrouponareasonableandconsistentbasis,theenterpriseshalltakethefollowingstepstotreattheseFirst,withouttakingintoconsiderationtherelevantassetsoftheheadquarters,estimatingandcomparingthebookvaluewithitsrecoverableamountoftheassetgroup,andtreatingitinaccordancewiththeaforesaidstepsandmethodofimpairmenttestofassetgroup.Thenrecognizingthesmallestassetgroupscombinationwhichconsistsofseveralassetsgroups.Thiscombinationofassetgroupshallincludetheassetgroupsthathavebeentested,andtheproportionofthebookvalueoftheheadquarters’assetsthatcanbeapportionedtothiscombinationonareasonableandconsistentbasis.Finally,comparingthebookvalueofthecombinationofdeterminedasset（includingtheproportionoftheheadquarters’assetsthathavebeenapportionedto）withtherecoverableamountofthecombination,andtreatsitaccordingtotheaforesaidstepsandmethodofimpairmenttestofassetgroup.A、B、C资产用于A、B、C三个事业部的行政管理，由于技术已经，其存在减值迹象。（2）AX、Y、Z2010X、Y、Z经对A资产组（包括分配的总部资产，下同）未来4年的现金流量进行预测并按适当的折现率折现后，甲公司预计A资产组未来现金流量现值为8,480万元。无法合理预计A资产组公允价值减去处置费用后的净额，因X、Y、Z机器均无法单独产生现金流量，因此也无法预计X、Y、Z机器各自的未来现金流量现值。甲公司估计X机器公允价值减去处置费用后的净额为1,800万元，但无法估计Y、Z16BB2,600B（4）C201020008C经对C资产组（包括分配的总部资产，下同）未来8年的现金流量进行预测并按适当的折现率折现后，甲公司预计C资产组未来现金流量现值为2,016万元。甲公司无法合理预计C资产组公允价值Allocatethebookvalueofheadquarters’由于各个资产组的使用不相同，所以需要考虑时间的权重，各个资产组使用为：4年、16年、8年；按使用计算的权重：1、4、2。Duetothedifferentlifetimeforeachgroupofassets,thetimefactorshouldbeconsidered,thelifetimeforeachgroupofassetsare：4years,16years,8years.Theweightedpercentageofeachlifetime：1,4,2.A资产组分摊的总部资产账面价值=1200×[10000÷（10 （万元Thebookvalueofheadquarters’assetstobeallocatedforthegroupofassets= 15,000,000×4+20,000,000×2）]=B资产组分摊的总部资产账面价值=1200×[6000÷（10 （万元Thebookvalueofheadquarters’assetstobeallocatedforthegroupofassetsB=12,000,000×[60,000,000÷（100,000,000+15,000,000×4+20,000,000×2）]=3,600,000C资产组分摊的总部资产账面价值=1200×[4000÷（10 ×（万元Thebookvalueofheadquarters’assetstobeallocatedforthegroupofassetsC=12,000,000×[40,000,000÷（100,000,000+15,000,000×4+20,000,000×2）]=CalculatetheprovisionfortheimpairmentoftheGroupofAssetsA（包括分配的总部资产）应计提的减值准备=（10000+600）-8480=2120（万元）TheprovisionfortheimpairmentofGroupofAssetsA（includingallocatedheadquarterassets）=（100,000,000+6,000,000）-84,800,000=21,200,000A（不包括总部资产）应计提的减值准备=2120×[10000÷（10000+600）]=2（万元TheprovisionfortheimpairmentofGroupofAssetsA（excludingheadquarterassets）=21,200,000×[100,000,000÷（100,000,000+6,000,000）]=20,000,000总部资产应计提的减值准备=2120×[600÷（10000+600）]=120（万元Theprovisionfortheimpairmentofheadquarterassets（100,000,000+6,000,000）]=1,200,000AllocatetheprovisionfortheimpairmentofeachassetinGroupofAssetsAA2000TheprovisionfortheimpairmentofgroupofassetsAis20,000,000如X机器按2000×[2000÷（2 ）]计提减值准备，则减值准备为X1600800，X=2000-1800=200（万元IftheprovisionfortheimpairmentofMachineXis20,000,000×（20,000,000+30,000,000+50,000,000）],andthentheprovisionforimpairmentis4,000,000Yuan.AndnowthecurrentbookvalueofMachineXis16,000,000Yuan,lessthanthenetamountof18,000,000Yuanresultedfromsubtractingdisposalcostfromfairvalue.SotheprovisionforimpairmentofMachineX=20,000,000-18,000,000=2,000,000YuanY机器应计提的减值准备=（2000-200）×[3000÷（3 TheprovisionforimpairmentofmachineY=（20,000,000-÷（30,000,000+50,000,000）]=6,750,000Z机器应计提的减值准备=（2000-200）×[5000 ）]=1125（万元TheprovisionforimpairmentofmachineZ=（20,000,000-÷（30,000,000+50,000,000）]=11,250,000借：资产减值损 2贷：固定资产减值准备——X机 ——Y机 ——Z机 1Dr：Impairment 2Cr：Provisionforimpairmentoffixed―Machine Machine Machine CalculatetheprovisionfortheimpairmentofGroupofAssetsB（包括分配的总部资产）1860（1500+360），2600ThebookvalueofGroupofAssetsB（includingtheallocated）is18,600,000（15,000,000+3,600,000）lessthantherecoverableamountof26,000,000Yuan.So,theprovisionforimpairmentisnotnecessary.CalculatetheprovisionfortheimpairmentofGroupofAssetsC（包括分配的总部资产）应计提的减值准备=（2000+240）－2016=224（万元）TheprovisionfortheimpairmentofGroupofAssetsC（includingallocatedheadquarters'=（20,000,000+2,400,000）-20,160,000=2,240,000C（不包括总部资产）应计提的减值准备=224[2000÷（2000+240）]=200（万TheprovisionfortheimpairmentofGroupofAssetsC（excludingallocatedheadquarters'assets）=2,240,000×[20,000,000÷（20,000,000+2,400,000）]=2000,000总部资产应计提的减值准备=224×[240÷（2000+240）]=24（万元Theprovisionfortheimpairmentofheadquarterassets=2,240,000×[2,400,000÷20,000,000+2,400,000）]=240,000Yuan借：资产减值损 贷：固定资产减值准 Dr：Assetimpairment Cr：Provisionforimpairmentoffixed CalculatetheprovisionforimpairmentofassetsoftheheadquartersandpreparethejournalentriesTotalprovisionforimpairmentofheadquarters‘assets=1,200,000+240,000=1,440,000YuanDr：AssetimpairmentCr：Provisionforoffixed考点五：商誉的减值处Thegoodwillformedbymergerofenterprisesshallbesubjecttoanimpairmenttestatleastattheendofeachyear.Thegoodwillshall,togetherwiththerelatedassetgrouporcombinationofassetgroup,besubjecttotheimpairmenttest.企业进行资产减值测试，对于因企业合并形成的商誉的账面价值，应当自日起按照合理的方Whenanenterprisemakesanimpairmenttestofassets,itshall,asofthepurchasingday,apportionthecarryingvalueofthegoodwillformedbymergerofenterprisestotherelevantassetgroupsbyareasonablemethod.Whereitisdifficulttodoso,itshallbeapportionedtotherelevantcombinationsofassetgroups.Whenmakinganimpairmenttestontherelevantassetgroupsorcombinationofassetgroupscontaininggoodwill,theenterpriseshouldconductthefollowingprocedures：Firstmakinganimpairmenttestontheassetgrouporcombinationsofassetgroupnotcontainingthegoodwill,calculatingrecoverableamount,comparingwithrelevantbookvalueandrecognizingthecorrespondingimpairmentloss.Thenmakinganimpairmenttestoftheassetgrouporcombinationsofassetgroupscontainingthegoodwill,comparingwithbookvalueofrelevantassetgroupandcombinationofassetgroup（includingportionofthebookvalueofgoodwill）andrecoverableamount,值损失金额应首先抵减分摊至资产组或资产组组合誉的账面价值。Ifrecoverableamountofrelevantassetgrouporcombinationassetgroupislowerthanitsbookvalue,thedifferenceshouldberecognizedasimpairmentloss,theamountofimpairmentlossshouldbefirstlychargedagainstthebookvalueofgoodwill,whichhasbeenallocatedtotheassetgrouporcombinationassetgroup.根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占，按比例抵减Chargeagainstthebookvalueofotherassetsinproportiontotheweightofotherassetsintheassetgrouporcombinationassetgroupwiththegoodwillexcluded.账面价值所占进行分摊。Theamountofimpairmentlossthatcannotbeapportionedtherebyshallbeapportionedonthebasisoftheweightofthecarryingvalueofotherassetsbesidegoodwillintherelevantassetgrouporcombinationoftheassetgroups.甲公司在2016年12月1日，以1600万元的价格吸收合并了乙公司。在日，乙公司25001000100T），A1500（其中：X400Y500Z600），B1000（其中：S300T700用年限均为5年，预计净残值均为0，采用直计提折旧。甲公司在日将商誉按照资产组入账价值的比例分摊至资产组，即A资产组分摊的商誉价60，B40（3）2017A、BA、B5A、B1000820X、Y、ZS、TFirst，calculatethebookvalueoftheassetgroupsAandBandallequipment：A＝1500－1500/5＝1200（万元）BookvalueoftheassetgroupAnotcontainingthegoodwill=1500－1500/5=12

BookvalueoftheequipmentX=400－400/5=3.20millionYuanBookvalueoftheequipmentY=500－500/5=4millionYuanBookvalueoftheequipmentZ=600－600/5=4.8millionYuanB＝1000－1000/5＝800（万元）其中：S＝300－300/5＝240（万元）BookvalueoftheassetgroupBnotcontainingthegoodwill=1000－1000/5＝8BookvalueoftheequipmentS=300－300/5=2.4millionYuanBookvalueoftheequipmentT=700－700/5=5.6millionSecond，conductimpairmenttestsonassetgroupsnotcontainingthecalculatetherecoverableamountsandimpairment①A10001200200TherecoverableamountoftheassetgroupAis10millionYuanwhichislessthan12mil