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2011年注册会计师考试《会计》考前预测试题 1(9)

发布时间：2011-09-13 截至日期：已过期来源：会计查看：次打印关闭

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Weight
　　

3.75

1.5

Adjust the book value of the after

8 000×3.75＝30 000

160×1＝160

　　1 260

900

2 340

720

35 380

The recoverable amount
　　

11 196.63

The impairment loss
　　

11 640－11 196.63
　　＝443.37

　　(4) workshop should H share loss = 443.37 x 30 000/35 380 = 375.95 (ten thousand)
　　Workshop H share after the loss of the book value = 8 000-375.95 = 7 624.05 (ten thousand)
　　Workshop H share actual losses = 8 000-7 875 = 125
　　Note: 7 875 = is expected to the fair value of the plant and 8500-disposal is projected to occur liquidation cost 200-425 business tax
　　The patent right shall be loss apportion K = 443.37 x160/35 380 = 2.01
　　The patent right after loss apportion K = 160-the book value of the 2.01 = 157.89
　　Patent K actual share loss = 160-158 = 2
　　Note: 158 = patent K fair value for 177-is projected to occur legal cost 10-9 business tax
　　A practical contribution equipment loss = (443.37-125-2) x 1 260 / (1 260 + 900 + 2 340 + 720) = 76.37
　　The actual loss apportion equipment B = (443.37-125-2) x 900 / (1 260 + 900 + 2 340 + 720) = 54.55
　　Equipment C actual share loss = (443.37-125-2) x 2 340 / (1 260 + 900 + 2 340 + 720) = 141.82
　　Equipment D actual share loss = (443.37-125-2) x 720 / (1 260 + 900 + 2 340 + 720) = 43.63
　　(5) Dr: the loss of asset impairment 443.37
　　Cr: fixed asset impairment-workshop H 125
　　-equipment A 76.37
　　-equipment B 54.55
　　-equipment C 141.82
　　-equipment D 43.63
　　Intangible assets impairment 2
　　(6) The commencement time: September 30, 2011; Stop the capitalization time: September 30, 2012.
　　Units: