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momo · 2023年09月12日

impair

* 问题详情,请 查看题干

NO.PZ202308140300007903

问题如下:

Q. With respect to Statement 3, what is the most likely effect of the impairment loss?

选项:

A.Net income in years prior to 2022 was likely understated.

B.Net profit margins in years after 2022 will likely exceed the 2022 net profit margin.

C.Cash flow from operating activities in 2022 was likely lower due to the impairment loss.

解释:

B is correct. 2022 net income and net profit margin are lower because of the impairment loss. Consequently, net profit margins in subsequent years are likely to be higher. An impairment loss suggests that insufficient depreciation expense was recognized in prior years, and net income was overstated in prior years. The impairment loss is a non-cash item and will not affect operating cash flows.

这题怎么理解呢。。。。

5 个答案

lynn_品职助教 · 2023年09月14日

嗨,从没放弃的小努力你好:


对,减值测试是减值的步骤。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

momo · 2023年09月13日

谢谢,所有的减值都需要测试吗

lynn_品职助教 · 2023年09月13日

嗨,爱思考的PZer你好:


depriation和impairment都是一次性费用吗,不是每年都折旧吗


折旧不是一次性,是每年都折旧的,但是减值是每年进行减值测试,需要减值才减值的,所以2022年的是一次性。

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努力的时光都是限量版,加油!

momo · 2023年09月12日

depriation和impairment都是一次性费用吗,不是每年都折旧吗

lynn_品职助教 · 2023年09月12日

嗨,爱思考的PZer你好:


statement 3说的是2022年有个资产减值了50million,这个金额很大,会计处理是损益表记了减值损失,同时减少了资产账面价值。


题目问这件事会有啥影响。


A选项说2022年之前的NI可能被低估了。


企业一般应该提前预料到资产减值的可能性,定期进行减值测试,如果有减值迹象要提前计提减值准备,但是这个公司是2022年发生了减值才计提的减值损失,说明之前损益表计提的减值准备不够, 费用计少了,所以之前几年的NI是高估了,而不是低估,选项A不对。


B选项说2022年之后的net profit margin要大于2009年的net profit margin。


首先看net profit margin是啥,它是NI/revenue,2022年因为有大笔减值损失,所以NI很低,拉低了net profit margin,因为减值损失是一次性费用,不可能年年都有这种大笔减值,所以2022年之后的NI会恢复正常,这样net profit margin会变高,选项B正确。

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努力的时光都是限量版,加油!

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