減損損失-可回收金額 - 會計

因為我的問題是在如何判斷可回收金額所以題目都會精簡到重點..如果不懂請發問感恩~

1.
永安公司於X6年12/31評估專利權.相關資料如下:
成本 $2000000
帳面值 1700000
預期未來淨現金流入值總額 1500000
淨公平價值 1200000
若永安公司擬繼續持有此專利權.並評估期剩餘經濟年限尚有5年.則X6年底減損為何?

答:減損損失=500000

2.(98中正會研)
Presented below is information related to copyrights owned by W.Co.at
Dec.31 2006
cost $2700000
carrying amount 2400000
expected future net cash flows 2100000
fair value 1400000
Assume W.will continue to use this assey in the future.As of Dec.31 2006.the
copyrights have a remaining useful life of 5 years.
(1).作2006年底減損分錄(我國做法)

答:減損=2400000-2100000=300000
(分錄就不作了)

3.(98北大會研)
J.Co.uses special equipment in its business.The equipment was purchased in Ja-
nuary 2006 for $7500000 and had an estimated useful life of 5 years with a sa-
lvage value of $1250000.J.uses straight-line depreciation.At Dec.31 2007.new
thchology was introduced that would accelerate the obsolescence of J's equipm-
ent.J's controller estimated expected future net cash flows on the equipment
will be $4700000 and that the fair value(or recoverable amount)of the equipme-
nt is $4550000.J.intends to continue using the equipment.The fair value(or re-
coverable amount)of the equipment at Dec.31 2008.is $3800000
(1)作2007年底減損分錄(我國做法)

答:07年底BV=5000000
減損=5000000-4550000=450000
(分錄就不作了)


以上三題...以1.跟2.比較.我記得以我國做法可回收金額是FV和未來現金流量選高的..
所以我認為1.的答案錯了
但是3.的答案卻是以4550000為可回收金額而不是4700000
(解答跟老師都這麼寫)...所以我就瞬間被搞混了.是因為
加了(or recoverable amount)的段話的關係嗎!?
總之我覺得1.的答案錯了2.是對的...至於3....不知道="=
那就有請這方面的高手替我解答一下了~拜託了感恩!!!



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