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美国CPA模拟试题：固定资产减值（五）
为了帮助参加2015年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国CPA考试模拟试题，希望帮助广大考生一起学习一起进步。
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.
【我要纠错】 责任编辑：小敏
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