2015年1-2月份USCPA（美國注冊會計師）考試窗口已經(jīng)正式開放，為了幫助廣大即將參加考試的考生鞏固相關知識，高頓網(wǎng)校USCPA責任小編在此悉心整理“固定資產(chǎn)產(chǎn)值”相關模擬試題如下，各位即將參加2015年USCPA考試的考生，你選對了嗎？
　　A company has a long-lived asset with a carrying value of $120,000, expected future cash flows of $130,000, present value of expected future cash flows of $100,000, and a market value of $105,000. What amount of impairment loss should be reported under U.S. GAAP?
　　a. $15,000
　　b. $20,000
　　c. $5,000
　　d. $0
　　Explanation
　　Choice "d" is correct. Under U.S. GAAP, the first step in determining if a long-lived asset is impaired is to compare the carrying amount of the asset to the undiscounted expected future cash flows from the asset. If the undiscounted expected future cash flows exceed the carrying value of the asset, then there is no impairment. In this problem, the expected future cash flows of $130,000 exceed the asset's carrying value of $120,000, so there is no impairment, despite the fact that the fair value of the asset and the present value of the future cash flows are less than the carrying amount.
　　Choices "c", "a", and "b" are incorrect, per the above.
　　小編語錄：2015年起，給自己一個新開始。每天讀書、養(yǎng)花、行走，做一個安靜地時刻向上的女子。