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第九章 资产减值 PowerPoint PPT Presentation


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第九章 资产减值. 教学目的与要求. 1、了解资产减值的含义以及资产减值的认定; 2、掌握单项资产、资产组以及资产组组合的可收回金额的确定; 3、掌握减值损失的计量及会计处理方法 。. 重点及难点. 1.资产可收回金额的计量 2.不含商誉的资产组减值的测试及处理 课时安排: 2课时. 第一节 资产减值的确认与计量. 一、资产减值的概念 ( 一)资产减值的概念 资产减值是指资产的 可收回金额低于其账面价值 。除特别规定外,本章所指的资产包括单项资产和资产组。 资产的账面价值 是指资产在期末的账面成本余额; 可收回金额 是指以下两者中的较高者:

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第九章 资产减值

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20071231A

1253 0003000

25470 00068 00065 00050 000546 000

A5%


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9-1

261 677,250 000(253 000-3 000) 261 677


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ABC33

ABC 3

33

200612

2006

1231200

ABC 3

100150250A

115B210

C300

1

A=200100/100+150+250=40

B=200150/100+150+250=60

C=200250/100+150+250=100


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=100+40=140=115

25

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=150+60=210=210

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=250+100=350=300

50

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=2540/1407.14

A=25100/14017.86

C

=50100/35014.29

C=50250/35035.71


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