【正文】 并且以債券發(fā)行為例，使大家熟悉這一類型的題目和解答方法。　　[答疑編號(hào)811060102]　　a）Is there any indication that an asset is impaired? Yes　　b）What is the recoverable amount of the equipment?　　Carrying value=20 million　　FV less costs to sell=18million　　PV of the expected future cash flows=600/（1+5%）+550/（1+5%）2+ 400/（1+5%）3+ 320/（1+5%）4 + 180/（1+5%）5 =　　The recoverable amount=.　　Provision for the impairment of the fixed assets =20million–=. 　　Dr：Impairment loss 1,800,000　　　　Cr：Provision for the impairment of asset 1,800,000第七講　負(fù)債 Liabilities　　授課內(nèi)容:　　本節(jié)內(nèi)容主要介紹與負(fù)債有關(guān)的常用術(shù)語和用英文進(jìn)行相應(yīng)的計(jì)算和會(huì)計(jì)處理。請(qǐng)計(jì)算該公司于2007年12月31日應(yīng)該計(jì)提的固定資產(chǎn)減值準(zhǔn)備的金額是多少？　　[答疑編號(hào)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　?、?Fisher pany 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 pany 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 Expected future cash flow Discount rate1￥6 million5%2￥ million3￥4 million4￥ million5￥ million　　Please analysis if the equipment has been impaired. If it is so, make necessary accounting entries. 　　費(fèi)希爾公司擁有某種設(shè)備的原值為3000萬元，已經(jīng)計(jì)提折舊800萬元以及減值準(zhǔn)備200萬元，該公司于2006年12月31日對(duì)甲設(shè)備進(jìn)行減值測試時(shí)發(fā)現(xiàn)，該類設(shè)備存在明顯的減值跡象。該設(shè)備目前的賬面價(jià)值為1000萬元?！　∪绻l(fā)生資產(chǎn)減值跡象，我們應(yīng)該估計(jì)可回收金額?！　ecoverable amount 可回收金額　　（the higher of the fair value less costs to sell and the present value of expected future cash flow）　　. When an asset is indicated to be impaired, its carrying valued should be reduced to the recoverable amount. 當(dāng)有跡象表明資產(chǎn)減值時(shí)，資產(chǎn)的賬面金額應(yīng)該降至可回收金額。　　present value 現(xiàn)值　　. The leased assets are usually valued at the present value of future cash flows generated from the assets. 租賃資產(chǎn)通常是以來自于該資產(chǎn)的未來現(xiàn)金流的現(xiàn)值來計(jì)量的?！　wned or controlled by the entity 由企業(yè)擁有或者控制　　as a result of past events 由過去的交易或者事項(xiàng)形成　　from which future economic benefits are expected to flow to the entity 預(yù)期會(huì)給企業(yè)帶來經(jīng)濟(jì)利益　　此外，滿足資產(chǎn)定義還有以下兩個(gè)條件：　　probable 很可能的　　measurable 可以計(jì)量的　　 Measurement 資產(chǎn)的計(jì)量　　measure v. 計(jì)量, 度量　　measurable adj. 可計(jì)量的　　Historical cost 歷史成本、原始成本 　　. Traditionally, a pany’s assets were valued at their historical costs. With inflation, such assets were usually undervalued. 　　replacement cost 重置成本　　. With replacement cost accounting, assets are valued at the amount it would cost to replace them. 在重置成本會(huì)計(jì)方法下，資產(chǎn)通常是以替換現(xiàn)存資產(chǎn)的所需的成本來計(jì)量的。通過課堂例題的練習(xí)使大家掌握資產(chǎn)減值題目的解答方法?！　〗瑁籂I業(yè)外支出　　　　累計(jì)攤銷　　　　無形資產(chǎn)減值準(zhǔn)備　　　　貸：無形資產(chǎn)　　Dr. nonoperating expense　　Accumulated amortization　　Provision for the decline in value of intangible assets　　Cr. Intangible assets第六講　資產(chǎn)減值 Assets Impairment　　教學(xué)內(nèi)容：　　在本章的教學(xué)中主要向?qū)W生介紹資產(chǎn)的英文定義，資產(chǎn)的會(huì)計(jì)處理。 When the intangible assets are saled當(dāng)無形資產(chǎn)被售出時(shí)　　借：銀行存款　　　　無形資產(chǎn)減值準(zhǔn)備　　　　累計(jì)攤銷　　　　營業(yè)外支出——處置非流動(dòng)資產(chǎn)損失 （出售實(shí)現(xiàn)損失時(shí)）　　　　貸：無形資產(chǎn)　　　　　　營業(yè)外收入——處置非流動(dòng)資產(chǎn)利得收益 （出售實(shí)現(xiàn)收益時(shí)）　　Dr. Bank deposit　　Provision for the decline in value of intangible assets 　　Accumulated amortization　　Nonoperating expense—loss on disposal of noncurrent assets（when loss occurs）　　Cr. Intangible assets 　　Nonoperating revenue—gain on disposal of noncurrent assets（when gain occurs）　　 useful life 使用壽命 　?、?intangibles with finite（有限的）useful life 使用壽命有限　　—amortized over the useful life 在使用壽命內(nèi)進(jìn)行攤銷　?、?intangibles with indefinite useful life 使用壽命不確定　　—not to be amortized and be tested for asset impairment 不攤銷而進(jìn)行資產(chǎn)減值測試　　. indefinite不確定的 infinite無限的 definite確定的　　Lecture example 3　　Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years.　　A公司于1月3日以人民幣2萬元購買了一個(gè)電視的設(shè)計(jì)專利權(quán)，該專利權(quán)的使用壽命為5年?！　o形資產(chǎn)的后續(xù)計(jì)量主要是牽扯到資產(chǎn)的使用壽命（useful life）、攤銷、減值測試等問題。 useful life—5 years　　Dr Intangible assets—patent 20,000 　　Cr Bank deposit 20,000 　　借: 無形資產(chǎn)—專利權(quán)　　20,000 　　　　貸: 銀行存款　　　　　　20,000 　　Lecture example 2:　　Company A also has an internally generated（自創(chuàng)的） brand name with an estimated fair value of ￥500,000.　　注意：自創(chuàng)的品牌不作為企業(yè)的無形資產(chǎn)核算。 purchased intangible assets：外購無形資產(chǎn) 　　purchase v. 買，購買 　　　　（2）identifiability: 可辨認(rèn)性 　　intangibleassets: identifiable 　　*goodwill商譽(yù)：unidentifiable separately（不可辨認(rèn)）　　 of intangible assets 無形資產(chǎn)的具體形式　　trade mark 商標(biāo)權(quán)　　patent 專利權(quán)　　brand name 品牌　　intellectual property（IP）知識(shí)產(chǎn)權(quán)　　copyright著作權(quán)　　franchise 特許權(quán)　　license 執(zhí)照，許可證　　putersoftware計(jì)算機(jī)軟件　　research and development（Ramp?！　?assets無形資產(chǎn) 企業(yè)擁有或控制的沒有實(shí)物形態(tài)的可辨認(rèn)非貨幣資產(chǎn)。A expense）　　財(cái)務(wù)費(fèi)用：Finance expense　　公允價(jià)值變動(dòng)損益：Gain/loss of the change of fair value　　所得稅：Ine tax第五講　無形資產(chǎn)　　授課內(nèi)容：本節(jié)內(nèi)容主要介紹與無形資產(chǎn)有關(guān)的英文術(shù)語和常用表達(dá)。 EQUITY　　實(shí)收資本：Paidin capital （paidup）　　資本公積：Capital reserves　　盈余公積：Surplus reserves　　未確認(rèn)投資損失：Unrealized investment losses　　未分配利潤：Retained earnings after appropriation　　　　生產(chǎn)成本：Manufacturing Cost　　制造費(fèi)用：Manufacturing overhead　　勞務(wù)成本：labor costs　　研發(fā)支出：R amp。 digits年數(shù)數(shù)位的總和　　本章小節(jié):　　在固定資產(chǎn)這一章當(dāng)中，主要介紹了固定資產(chǎn)折舊的情況，除此之外，固定資產(chǎn)還會(huì)涉及到固定資產(chǎn)的處置，比如固定資產(chǎn)的損毀、固定資產(chǎn)的出售以及固定資產(chǎn)抵債的一些相關(guān)的內(nèi)容。 years（estimated useful life）折舊年限　　double straightline rate 雙倍余額法折舊率＝ 2straightline rate平均年限法折舊率　　4）Sumoftheyears39。5＝$10,800Year1 2345Depreciation expense10,80010,80010,80010,80010,800Historica