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美國CPA模擬試題：固定資產(chǎn)減值（二）
為了幫助參加2015年美國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。
When should a long-lived asset be tested for recoverability？
a. When the asset's fair value has decreased，and the decrease is judged to be permanent.
b. When events or changes in circumstances indicate that its carrying amount may not be recoverable.
c. When external financial statements are being prepared.
d. When the asset's carrying amount is less than its fair value.
Explanation
Choice “b” is correct. The carrying amount of fixed assets should be tested for recoverability at least annually or whenever events or changes in circumstances indicate the carrying amount may not be recoverable.
Choice “c” is incorrect. This choice leaves out the fact that events or changes in circumstances may dictate the carrying amount may not be recoverable.
Choice “d” is incorrect. This is not problematic.
Choice “a” is incorrect. Even if the fair value has decreased， it may still be above carrying value
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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