NO.PZ2016012102000126
问题如下:
The patent of Firm A was impaired last year. Net income of Firm A in this year will be:
选项:
A.
no change compared to not taking the impairment charge.
B.
higher compared to not taking the impairment charge.
C.
lower compared to not taking the impairment charge.
解释:
B is correct.
Patent is an example of intangible asset with finite useful lives, which should be amortized. Since the impairment charge lower the carrying value of the patent, the amortization expense in this year is reduced. This will increase the net income of the firm.
考点:无形资产摊销
题目说的是last year发生减值,问的是current year的情况
它的意思是说有一个finite-lived identifiable intangible asset(其实考察的是这个无形资产需要摊销),如果进行了减值之后的NI和没有进行减值的NI比较会是怎样的。
如果减值了,那么无形资产的账面价值就下降,那么需要摊销的金额也下降,所以以后的NI相对于没有减值的NI会上升。
题目看明白了,但是现在如果问Last Year减值,那么减值当年的NI会变多还是变少?
我的理解是,Asset 减了一个数,并且在I/S里面实现了一个Loss,所以NI减少了?是这样吗?还是说应该理解为,即使是设定减值的那一年,NI也还是因为Dep的减少而增加的呢?