三、計算分析題

　　1、

　　【正確答案】 2×11年1月1日購入時：

　　借：無形資產(chǎn) 500

　　貸：銀行存款 500(1分)

　　On January 1st year, 2×11, when Conpany Jia acquire the intangible asset:

　　Dr: Intangible asset 500

　　Cr: Bank deposit 500

　　【正確答案】 2×12年年末，企業(yè)應(yīng)該對該無形資產(chǎn)計提資產(chǎn)減值準備。(1分)

　　2×12年12月31日該無形資產(chǎn)計提減值準備前的賬面價值=500-500/10×2=400(萬元);可收回金額是300萬元，賬面價值大于可收回金額，因此需要對該無形資產(chǎn)計提減值準備金額;應(yīng)計提資產(chǎn)減值損失的金額=400-300=100(萬元);相關(guān)會計分錄為：

　　借：資產(chǎn)減值損失 100

　　貸：無形資產(chǎn)減值準備 100(2分)

　　In the end of year 2×12，Company Jia should accrue impairment provision for the intangible asset.

　　On December 31st，2×12， the book value of intangible asset prior to the accrual of impairment=500-500/10×2=400 (in ten thousand Yuan);The recoverable amount is 3 million Yuan， the book value is greater than recoverable amount，so impairment provision for the impairment should be accrued. The amount of impairment loss should be accrued = 400-300=100 (in ten thousand Yuan). Related entries are:

　　Dr: Impairment loss 100

　　Cr: Impairment provision for intangible asset 100

　　【正確答案】 ①2×12年末，該無形資產(chǎn)發(fā)生了減值，應(yīng)該按照計提減值準備后的無形資產(chǎn)的賬面價值在剩余使用年限內(nèi)進行分攤，甲公司2013年應(yīng)計提的累計攤銷=300/8=37.5(萬元);(1分)

　　②2×13年年末甲公司應(yīng)對該無形資產(chǎn)計提資產(chǎn)減值損失;2×13年12月31日無形資產(chǎn)計提減值準備之前的賬面價值=300-37.5=262.5(萬元);無形資產(chǎn)的可收回金額=150(萬元)，該無形資產(chǎn)的賬面價值大于其可收回金額，因此甲公司應(yīng)對該無形資產(chǎn)計提資產(chǎn)減值準備;計提資產(chǎn)減值損失的金額=262.5-150=112.5(萬元);相關(guān)會計分錄：

　　借：資產(chǎn)減值損失 112.5

　　貸：無形資產(chǎn)減值準備 112.5(2分)

　�、買n the end of year 2×12, the intangible asset impaired, so the intangible asset should be amortized based on the book value after impairment provision during remaining useful life，the amount of accumulated amortization that Company Jia should accrue in year 2×13=300/8=37.5 (in ten thousand Yuan)

　�、贏t the end of year 2013，Company Jia should accrue intangible asset impairment loss;on December 31st，2×13，book value of intangible asset before impairment provision = 300-37.5=262.5 (in ten thousand Yuan);Recoverable amount=150(in ten thousand Yuan)，the book value is greater than recoverable amount，so Company Jia should accrue impairment provision for the intangible asset impairment;The amount of accrual impairment loss = 262.5-150=112.5(in ten thousand Yuan);Accounting entry is as follow：

　　Dr: Impairment loss 112.5

　　Cr: Impairment provision for intangible asset 112.5

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