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胖婷肥周 · 2022年09月11日

为什么不是选择B？

  1. CFA I
  2. FRA

NO.PZ2019120301000239

问题如下：

Question

Below are excerpts from a company’s intangible assets note for 2015:


The 2015 opening carrying amount (in millions) of the company’s definite-life intangible assets is closest to:

选项：

A.$377.00 B.$361.00 C.$473.00

解释：

Solution

A is correct. The definite-life intangibles are identifiable because they incur amortization and consist of the Group 2 and 3 assets.


B is incorrect. This is the ending balance of definite life intangibles: 260 + 101 = 361.

C is incorrect. This is the opening balance of Groups 2, 3, and 4. Although Group 4 assets have incurred impairment, they have not incurred amortization and thus are incorrectly included in the total. Per A, the opening value of Group 2 and 3 assets is $377. Group 4’s opening value is $96. Thus the opening value for Groups 2, 3, and 4 is $473.

为什么不是选择B？，另外A和B的区别是什么

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1 个答案

王园圆_品职助教 · 2022年09月11日

嗨，从没放弃的小努力你好：


B是期末的有限使用年限的无形资产的账面实际价值，而A是期初的有限使用年限的无形资产的账面实际价值

同学看清楚，题目要求的是opening——期初的值而非期末的

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NO.PZ2019120301000239 问题如下 QuestionBelow are excerpts from a company’s intangible assets note for 2015:The 2015 opening carrying amount (in millions) of the company’s finite-life intangible assets is closest to: A.$377.00 B.$361.00 C.$473.00 SolutionA is correct. The finite-life intangibles are intifiable because they incur amortization anconsist of the Group 2 an3 assets.B is incorrect. This is the enng balanof finite life intangibles: 260 + 101 = 361.C is incorrect. This is the opening balanof Groups 2, 3, an4. Although Group 4 assets have incurreimpairment, they have not incurreamortization anthus are incorrectly incluin the total. Per the opening value of Group 2 an3 assets is $377. Group 4’s opening value is $96. Thus the opening value for Groups 2, 3, an4 is $473. 老师，这道题完全看不懂，从题干开始就看不懂，能吗？答案也看不懂

2022-09-09 22:36 1 · 回答

NO.PZ2019120301000239 问题如下 QuestionBelow are excerpts from a company’s intangible assets note for 2015:The 2015 opening carrying amount (in millions) of the company’s finite-life intangible assets is closest to: A.$377.00 B.$361.00 C.$473.00 SolutionA is correct. The finite-life intangibles are intifiable because they incur amortization anconsist of the Group 2 an3 assets.B is incorrect. This is the enng balanof finite life intangibles: 260 + 101 = 361.C is incorrect. This is the opening balanof Groups 2, 3, an4. Although Group 4 assets have incurreimpairment, they have not incurreamortization anthus are incorrectly incluin the total. Per the opening value of Group 2 an3 assets is $377. Group 4’s opening value is $96. Thus the opening value for Groups 2, 3, an4 is $473. The 2015 opening carrying amount (in millions) of the company’s finite-life intangible assets这道题目难道不是在问“2015年初有限年限的无形资产的期初数”吗？既然题目没有提到处置，那为什么不能直接用期末的数值去加回当期发生的摊销费用，倒挤出期初数？

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