会计英语教材 下载本文

e.g. When an asset is indicated to be impaired, its carrying valued should be reduced to the recoverable amount. 当有迹象表明资产减值时,资产的账面金额应该降至可回收金额。 selling price 销售价格 contract price 合同价格

carrying value book value 账面价值

3.Accounting for Assets 资产的会计处理

Initial recognition: 初始计量—account for assets at cost 以成本记入 cost=the amount paid (consideration)+any incidental costs consideration n. 对价、付款

any incidental costs杂费(运输费、保险费、会计费用) 初始计量的分录(以孤独资产为例): Dr:fixed assets Cr:bank deposit Depreciation 折旧

Dr:depreciation expense 折旧费用

Cr:Accumulated depreciation 累计折旧 Introduction to asset impairment 资产减值

impair v. 削弱,损坏 impair by use 因为使用而损坏

e. g. Technical renovation indicates that the asset owned by our company is impaired impairment n. 损害,减少,恶化

e. g. asset impairment 资产减值 impairment test 减值测试 资产减值适用以下资产:

Real estate investment valued under cost model 成本计量模式的投资性房地产; Long term equity investment 长期股权投资; Fixed assets 固定资产;

Biological assets 生产性生物资产;

Extractive Industries 采掘行业的油气资源; Intangible assets 无形资产; Goodwill 商誉

4.How to do impairment test? 如何做资产减值测试 资产减值的迹象 Indicators of asset impairment Is there any indication that an asset is impaired?

①significant decline in market value资产的市价大幅度下跌;

②significant changes in the technological, market, economic or legal environment; 企业经营所处的经济、技术或者法律等环境的重大变化

③physical damage or evidence of obsolescence资产实体已损坏或资产陈旧过时; ④evidence from internal reporting the asset is performing worse than expected企业内部报告的证据表明资产的经济绩效已经低于或将低于预期。 如果发生资产减值迹象,我们应该估计可回收金额。

Recoverable amount: the higher of the asset’s fair value less costs to sell (资产的公允价值减去处置费用后的净额)or its present value of expected future cash flow (资产预计未来现金流量的现值)

Time value of money 货币的时间价值

The carrying amount of an asset should be reduced to its recoverable amount.

资产减值分录: Dr:Impairment loss

Cr:provision for the impairment of asset/ provision for the decline in value of asset 借:资产减值损失 贷:资产减值准备 Lecture example1:

① On Dec. 31, 2007, Linda company found that there was indicator showing that the asset was impaired and tested an equipment for impairment. The carrying value of the equipment is¥10million. If the company sold the asset, it could gain¥9.2million. The cost to sale would be¥0.2million. If the equipment is kept in use, the present value of expected cash flow generated from the asset would be¥8million. Please calculate the amount should be recognized as the provision for the decline in value of the fixed assets on Dec. 31, 2007.

林达公司于2007年12月31日发现其拥有的一台机器设备存在减值迹象故进行减值测试。该设备目前的账面价值为1000万元。如果公司出售该资产将获利920万,发生的处置费用预计为20万元;如果继续使用该设备,那么该资产预计的未来现金流的现值为800万元。请计算该公司于2007年12月31日应该计提的固定资产减值准备的金额是多少?

[答疑编号811060101]

a)Is there any indication that an asset is impaired? Yes b)What is the recoverable amount of the equipment? FV less costs to sell =9million

PV of the expected future cash flows = 8million The recoverable amount =9million.

The provision for the decline in value of the fixed assets =10million – 9million= 1million. Dr:Impairment loss 1,000,000

Cr:Provision for the impairment of asset 1,000,000

② Fisher company owns an equipment with the historical cost of¥30 million. The amount of ¥8million has been recorded as accumulated depreciation and¥2 million as provision for the impairment of fixed assets. On Dec. 31, 2006, the company made impairment test to the

equipment and found there was indicator showing that the asset was impaired. If the equipment is sold,¥18 million can be gained gain after the cost to sale is deducted. If it is kept in use, the residual useful life would be 5 year and the expected future cash flow in the each year is in the following table: Year 1 2 3 4 Expected future cash flow ¥6 million ¥5.5 million ¥4 million ¥3.2 million 5% Discount rate 5 ¥1.8 million Please analysis if the equipment has been impaired. If it is so, make necessary accounting entries.

费希尔公司拥有某种设备的原值为3000万元,已经计提折旧800万元以及减值准备200万元,该公司于2006年12月31日对甲设备进行减值测试时发现,该类设备存在明显的减值迹象。如果公司出售该设备,将获得1800万元的净利润;如果继续使用,剩余的使用年限为5年,未来5年的现金流净值如表中所示: 年 1 2 3 4 5 预计未来现金流 ¥600万 ¥550万 ¥400万 ¥320万 ¥180万 5% 折现率 请问该资产是否发生减值?如果发生减值,计算其减值准备,并作出会计处理。