2015年1-2月份USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試窗口已經(jīng)正式開(kāi)放，為了幫助廣大即將參加考試的考生鞏固相關(guān)知識(shí)，高頓網(wǎng)校USCPA責(zé)任小編在此悉心整理“固定資產(chǎn)產(chǎn)值”相關(guān)模擬試題如下，各位即將參加2015年USCPA考試的考生，你選對(duì)了嗎？
　　Which of the following statements concerning the impairment of fixed assets under U.S. GAAP is true?
　?、?Impairment losses are shown on the income statement net of tax.
　　Ⅱ.The test for recoverability compares the present value of all expected future cash flows produced by the fixed asset to its carrying value.
　?、?To determine the amount of any impairment loss, fair value must be used.
　　I and II.
　　a. I.
　　b. III.
　　c. II.
　　Explanation
　　Choice "c" is correct. The third statement is true. The first statement is incorrect, since impairment losses are shown as a component of income from continuing operations, before tax. The second statement is also false. To determine whether an impairment loss exists, undiscounted future cash flows are compared to carrying value. If an impairment loss exists, then the fair value of the asset can be used to determine the amount of the loss to be recognized.
　　Choices "b", "d", and "a" are incorrect. Each of these incorrectly includes one or more of statements 1 and 2 as correct.
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