1、2022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 1 页 目 录 01 考情分析 02 词汇归纳总结 03 重点、难点讲解 04 同步系统训练 考情分析 本章内容计算较多，在历年专业阶段考试中单独进行英语测试较少，但是也属于非常重要的主观题考点，曾经单独出现作为一个独立的主观题进行考查。本章在复习时应当重点关注资产组减值计算、总部资产减值计算、商誉减值计算。词汇归纳总结 可收回金额 Recoverable amount 经济利益 Economic benefit 减值测试 Impairment test 公允价值 Fair value 处置费
2、用 Disposal expense 现值 Present/Current value 净额 Net amount 增量成本 Incremental cost 搬运费 Carriage expense/Truckage 可销售状态 Marketable state 所得税 Income tax 折现率 Discount rate 净现金流量 Net cash flow 营业利润 Operating profit 现金流出 Cash outflow 使用寿命；使用期限 Useful life 筹资活动 Financing activity 通货膨胀率 Inflation rate 内部转移价格
3、Internal transfer price 账面价值 Book value 减值损失 Impairment loss 商誉 Goodwill 合并；并购 Merger 资产组 Asset group 生产线 Production line 业务种类 Business type 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 2 页 决策 Decision making 随意，任意 At will 总部资产 Headquarters assets
4、 分配；分摊 Apportion 冲抵 Charge against 与成比例；与相称 In proportion to 被作为；当做来看 Be treated as 可决定的 Determinable 折现系数 Discount factor 固定资产减值准备 Provision for impairment of fixed assets 重点、难点讲解 考点一：资产减值的范围 Scope of Assets Impairment 考点一：资产减值的范围 Scope of Assets Impairment 资产减值，是指资产的可收回金额低于低于其账面价值。这里的资产，除了特别规定外，包括
5、单项资产和资产组。The term impairment of assets refers to that the recoverable amount of assets is lower than its book value.Unless otherwise stated,the assets mentioned here include single item assets and asset group.资产减值准则适用以下资产：The standard of assets impairment applies to the following assets：1.对子公司、联营企业和
6、合营企业的长期股权投资长期股权投资 Long-term equity investment in subsidiary,associates and joint ventures 2.采用成本模式成本模式进行后续计量的投资性房地产 Investment properties subsequently measured using the cost model 3.固定资产（包括在建工程包括在建工程）Fixed assets（including construction in process）4.生产性生物资产 Productive biological assets 5.无形资产 Intang
7、ible assets 6.商誉 Goodwill 7.探明石油天然气矿区权益和井及相关设施 Rights and interests of proved petroleum and natural gas mining areas,wells and related facilities 以上资产计提的减值损失一经确认，在以后会计期间不得转回不得转回，只有在处置时才能转出。Once the above impairment losses are recognized,they should not be reversed in future accounting period，and wou
8、ld be transferred out upon disposal.考点二：可收回金额的计量 考点二：可收回金额的计量 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 3 页 资产存在减值迹象的，应当估计其可收回金额。The recoverable amount of the asset should be estimated when there is some indication that the impairment has occur
9、red.可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者较高者确定。The recoverable amount of the assets shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of theassets.（一）资产的公允价值减去处
10、置费用后的净额的估计 Estimation of net amount of fair value of assets minus disposal expenses 资产的公允价值减去处置费用后的净额，通常反映的是资产如果被出售或者处置时被出售或者处置时可以收回的净现金收入。The net amount of the fair value of the assets minus the disposal expenses usually means the recoverable net cash inflow from the sales or disposal of the assets
11、.处置费用是指可以直接归属于资产处置的增量成本，包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用等，但是财务费用和所得税费用等不包括在内财务费用和所得税费用等不包括在内。The disposal expenses mean the incremental costs attributed to the disposal of assets directly and shall include the relevant legal expenses,relevant taxes,truckages,as well as the direct expense
12、s for bringing the assets into marketable state,but the financing costs and income taxes are excluded.（二）资产预计未来现金流量的现值 The present value of expected future cash flow of the assets 资产预计未来现金流量的现值，应当按照资产在持续使用过程中和最终处置时所产生的预计未来现预计未来现金流量金流量，选择恰当的折现率对其进行折现后的金额加以确定。The present value of the expected future c
13、ash flow of an asset shall be determined by the discounted amount with an appropriated discount rate,on the basis of the expected future cash flow generated during the continuous use or final disposal of an asset.预计资产未来现金流量应当包括的内容有：The expected future cash flow of an asset shall include the followin
14、g items：（1）资产持续使用过程中预计产生的现金流入现金流入。The cash inflow generated during the continuous use of the asset;（2）为实现资产持续使用过程中产生的现金流入所必需的预计现金流出现金流出（包括为使资产达到预定可使用状态所发生的现金流出）。The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset（including the cash outflow f
15、or bring the asset to the expected conditions for use）.（3）资产使用寿命结束时，处置处置资产所收到或者支付的净现金流量。At the end of the useful life of an asset,the net cash flow received or paid for the disposal of the asset.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 4 页 预计资
16、产未来现金流量时，应当考虑以下因素：To predict the future cash flow,the enterprise shall take the following factors into consideration：（1）以资产的当前状况当前状况为基础预计资产未来现金流量。Expected future cash flow of an asset should base on the current status of the asset.（2）预计资产未来现金流量不应当包括筹资活动和所得税收付产生的现金流量不应当包括筹资活动和所得税收付产生的现金流量。The expecte
17、d future cash flow shall not include the cash flow generated from financing activities,or the cash flow related to the receipt or payment of income taxes.（3）对通货膨胀因素的考虑应当和折现率相一致。The consideration to the inflation rate should be same as the discount rate.（4）内部转移价格应当予以调整。The internal transfer price sho
18、uld be adjusted if necessary.【提示】外币未来现金流量按照以下顺序确定资产未来现金流量的现值：Tips For the future cash flow of a foreign currency,the present value of the estimated future cash flow of the asset shall be determined in the following order：首先，应当以该资产所产生的未来现金流量的结算货币为基础预计其未来现金流量，并按照该货币适用的折现率计算资产的现值。（1）The present value o
19、f the asset is calculated with a discount rate applicable to this currency on the basis of the settlement currency of the future cash flow that is estimated to be generated from the asset.然后，将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算，从而折现成按照记账本位币表示的资产未来现金流量的现值。（2）The present value of the foreign currency shall
20、 be converted to the present value of the future cash flow of the asset based on the functional currency at the spot rate of the day when the present value of the future cash flow of the asset is calculated.同步系统训练 【例题 1计算题】甲公司为一物流企业，经营国内，国际货物运输业务。由于拥有的货轮出现了减值迹象。甲公司于 208 年 12 月 31 日对其进行减值测试，相关资料如下：（1
21、）甲公司以人民币为记账本位币，国内货物运输采用人民币结算，国际货物运输采用美元结算。（2）货轮采用年限平均法计算折旧，预计使用 20 年，预计净残值为 5%。208 年 12 月 31 日，货轮的账面原价为人民币 38,000 万元，已计提折旧为人民币 27,075 万元，账面价值为人民币 10,925 万元，货轮已使用 15 年，尚可使用 5 年，甲公司拟继续经营使用货轮直至报废。（3）甲公司将货轮专门用于国际货物运输。由于国际货物运输业务受宏观经济形势的影响较大，甲公司预计货轮未来 5 年产生的净现金流量（假定使用寿命结束时处置货轮产生的净现金流量为零，有关现金流量均发生在年末）如下表所示
22、。年份 业务好时（20%的可能性）业务一般时（60%的可能性）业务差时（20%的可能性）第 1 年 500 400 200 第 2 年 480 360 150 第 3 年 450 350 120 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 5 页 第 4 年 480 380 150 第 5 年 480 400 180 （4）由于不存在活跃市场，甲公司无法可靠估计货轮的公允价值减去处置费用后的净额。（5）在考虑了货币时间价值和货轮特定风险后，甲公
23、司确定 10%为人民币适用的折现率，确定 12%为美元的折现率，相关复利现值系数如下：（P/S，10%，1）0.9091；（P/S，12%，1）0.8929 （P/S，10%，2）0.8264；（P/S，12%，2）0.7972 （P/S，10%，3）0.7513；（P/S，12%，3）0.7118 （P/S，10%，4）0.6830；（P/S，12%，4）0.6355 （P/S，10%，5）0.6209；（P/S，12%，5）0.5674 （6）208 年 12 月 31 日的汇率为 1 美元6.85 元人民币。甲公司预测以后各年末的美元汇率如下：第 1 年末为 1 美元6.80 元人民币；
24、第 2 年末为 1 美元6.75 元人民币；第 3 年末为 1 美元6.70元人民币；第 4 年末为 1 美元6.65 元人民币；第 5 年末为 1 美元6.60 元人民币。要求：（1）使用期望现金流量法计算货轮未来 5 年每年的现金流量。（2）计算货轮按照记账本位币表示的未来 5 年现金流量的现值，并确定其可收回金额。（3）计算货轮应计提的减值准备，并编制相关会计分录。（4）计算货轮 209 年应计提的折旧，并编制相关会计分录。正确答案 （1）使用期望现金流量法计算货轮未来 5 年每年的现金流量。第一年的现金流量 50020%40060%20020%380（万美元）第二年的现金流量 4802
25、0%36060%15020%342（万美元）第三年的现金流量 45020%35060%12020%324（万美元）第四年的现金流量 48020%38060%15020%354（万美元）第五年的现金流量 48020%40060%18020%372（万美元）Answer （1）Calculate the freighter annual cash flow for the next 5 years using the expected cash flow method.Cash flow in Year 1=5,000,00020%4,000,00060%2,000,00020%$3800,000
26、 Cash flow in Year 2=4,800,00020%3,600,00060%1,500,00020%$3,420,000 Cash flow in Year 3=4,500,00020%3,500,00060%1,200,00020%$3,240,000 Cash flow in Year 4=4,800,00020%3,800,00060%1,500,00020%$3,540,000 Cash flow in Year 5=4,800,00020%4,000,00060%1,800,00020%$3,720,000 （2）计算货轮按照记账本位币表示的未来 5 年现金流量的现值，
27、并确定其可收回金额。Calculate the present value for next 5 years using the functional currency and determine the recoverable amount.按照记账本位币表示的未来 5 年现金流量的现值3806.850.89293426.850.79723246.850.71183546.850.63553726.850.56748 758.46（万元）。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年
28、注册会计师会计英语 专题三 资产减值 第 6 页 Using the functional currency,the present value for expected future cash flows of next 5 years=3806.850.89293426.850.79723246.850.71183546.850.63553726.850.56748 758.46（10 thousand Yuan）由于无法可靠估计货轮的公允价值减去处置费用后的净额，所以其可收回金额就是未来现金流量现值 8 758.46 万元。The net amount arise from the fa
29、ir value less the cost to sell is not reliably estimated,so the recoverable amount is the present value of 87,584,600 Yuan for future cash flow.（3）计算货轮应计提的减值准备，并编制相关会计分录。Calculate the provision for the impairment of the freighter and prepare relevant journal entries.货轮的账面价值是 10,925 万元，可回收金额是 8,758.4
30、6 万元，所以应该计提的减值金额是：10,9258,758.462,166.54（万元），The book value of the freighter is$109,250,000,the recoverable amount is$87,584,600 Yuan,so the provision of impairment amount should be recorded as：109,250,0008 7,584,60021,665,400 Yuan 分录是：借：资产减值损失 2,166.54 贷：固定资产减值准备 2,166.54 Journal entry：Dr：Impairmen
31、t loss 21,665,400 Cr：Provision for the impairment of fixed asset 21,665,400 （4）计算货轮 209 年应计提的折旧，并编制相关会计分录。因为使用寿命结束时处置货轮产生的净现金流量为零，所以净残值可以判断为零，209 年应计提的折旧是：8,758.46/51,751.69（万元）The net residual value could be defined as zero because at the end of the useful life of the freighter the net cash flow is
32、 zero.The provision for the impairment of the freighter in 20 x9 is：87,584,600/517,516,900 Yuan 分录是：借：主营业务成本 1,751.69 贷：累计折旧 1,751.69 Journal entry：Dr：Cost of sales from principal activities 17,516,900 Cr：Accumulated depreciation 17,516,900 考点三：资产组的认定及其减值处理 考点三：资产组的认定及其减值处理 Determination of asset gr
33、oup and treatment of its impairment 资产组是企业可以认定的最小最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 7 页 Asset group refers to smallest combination of assets identified by enterprise,the cash inflow generated from it shou
34、ld be independent of other assets or asset group.资产组能否独立能否独立产生现金流入是认定资产组的最关键因素。The most critical factor of identifying asset group is whether or not to create cash inflow independently.资产组的认定，应当考虑：一是企业管理层对生产经营活动的管理或者监控方式（如是按照生产线、业务种类还是按照地区或者区域等）；二是对资产的持续使用或者处置的决策方式等。The following factors should be c
35、onsidered for recognition of asset group：the first one is how managers manage the production and business activities（for example,based on the production line,business activity or based on region or location etc）.The second factor is the mode of decision-making on continuous use or disposal of the as
36、sets.资产组一经确定后，在各个会计期间应当保持一致，不得随意变更不得随意变更。Once an asset group is recognized,it shall be kept consistent during different accounting periods,and not be changed at will.资产组或者资产组组合的可收回金额低于低于其账面价值的，应当确认相应的减值损失减值损失。Where the recoverable amount of an asset group or a combination of asset group is lower tha
37、n its book value,the corresponding impairment loss should be recognized.总部资产和商誉分摊至某资产组或者资产组组合的，该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额总部资产和商誉的分摊额。Where the“headquarters”assets and goodwill are apportioned to a certain asset group or a combination of asset groups,the book value of the asset group or the co
38、mbination of asset groups shall include the amount of the relevant assets of the headquarters and goodwill that have been apportioned to.减值损失金额应当按照以下顺序进行分摊：The impairment loss should be apportioned in the following order：（1）首先抵减分摊至资产组中商誉商誉的账面价值。First charge against the book amount of the goodwill wh
39、ich is apportioned to the asset group.（2）然后根据资产组中除商誉之外的其他各项资产的账面价值所占比重，按比例抵减其他各项资按比例抵减其他各项资产产的账面价值。Then charge against the book value of other assets in proportion to the weight of other assets in the asset group with the goodwill excluded.以上资产账面价值的抵减，应当作为各单项资产（包括商誉）的减值损失处理，计入当期损益当期损益。The charges ag
40、ainst the book amount of the assets above shall be treated as the impairment loss of the assets（including the goodwill）and recorded as profit or loss of current period.抵减后的各资产的账面价值不得低于以下三者之中最高者不得低于以下三者之中最高者：该资产的公允价值减去处置费用后的净额（如可确定的）、该资产预计未来现金流量的现值（如可确定的）和零零。The book value of each asset after chargin
41、g against shall not be lower than the highest one of the following three：the net amount of the fair value of the asset minus the disposal 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 8 页 expenses（if determinable）,the current value of the expected
42、future cash flow of the asset（if determinable）,and zero.因此而导致的未能分摊的减值损失金额，应当按照相关资产组中其他各项资产的账面价值所占比其他各项资产的账面价值所占比重重进行分摊。The amount of impairment loss that cannot be apportioned incurred thereby shall be apportioned on the basis of the weight of the book value of other assets in the relevant asset gro
43、up.考点四：总部资产的减值处理 考点四：总部资产的减值处理 Treatments of Impairment of Assets of Headquarters 企业总部资产包括企业集团或其事业部的办公楼、电子数据处理设备、研发中心等资产。The assets of headquarters of an enterprise shall include the office buildings,electronic data processing equipments,research and development center of the enterprise group or its
44、 business departments.总部资产的显著特征是难以脱离其他资产或者资产组来产生独立的现金流入，而且其账面价值难以难以完全归属于完全归属于某一资产组。An obvious character of the assets of headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its book value completely
45、 to a certain group.因此，总部资产通常难以单独进行减值测试，需要结合需要结合其他相关资产组或者资产组组合进行。Therefore,the impairment test is normally difficult to be done separately for the assets of headquarters and only to be done with other relevant asset group or combination of the asset groups.企业对某一资产组进行减值测试时，应当先认定所有与该资产组相关的总部资产，再根据相关总部
46、资产能否按照合理和一致的基础分摊至该资产组分别下列情况处理：When an enterprise conducts an impairment test on a certain asset group,it shall first determine all the assets of the headquarters which are related to the asset group,then treat it according to the following circumstances respectively by taking into consideration whet
47、her the assets of the headquarters can be apportioned to this asset group on a reasonable and consistent basis：（1）对于相关总部资产能够按照合理和一致的基础分摊至该资产组的部分，应当将该部分总部资产的账面价值分摊至该资产组，再据以比较该资产组的账面价值（包括已分摊的总部资产的账面价值包括已分摊的总部资产的账面价值部分部分）和可收回金额，并按照资产组减值损失处理顺序和方法进行处理。For the part of the relevant assets of the headquarte
48、rs that can be apportioned to this asset group on a reasonable and consistent basis,the enterprise shall apportion the book value of this proportion to this asset group,then compare the book value of the asset group（including the book value of the headquarters assets which have been apportioned to）w
49、ith its recoverable amount and treat it in pursuance of the aforesaid steps and method of impairment test of asset group.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题三 资产减值2022 年注册会计师会计英语 专题三 资产减值 第 9 页 （2）对于相关总部资产中有部分资产难以按照合理和一致的基础分摊至该资产组的，应当按照下列步骤处理：Where it is difficult to app
50、ortion some assets of the related assets of the headquarters to this asset group on a reasonable and consistent basis,the enterprise shall take the following steps to treat these assets：首先，在不考虑不考虑相关总部资产的情况下，估计和比较资产组的账面价值和可收回金额，并按照资产组减值损失处理顺序和方法进行处理。First,without taking into consideration the relevan