问题 单项选择题

甲股份有限公司拥有三条独立生产线(A、B、C三条生产线),被认定为三个资产组,其中C生产线系一年前因吸收合并乙公司而取得,包括X设备和Y设备。总部资产为一栋办公大楼,2007年末总部资产和A、B、C三个资产组的账面价值分别为400万元、 400万元、500万元和600万元(应分摊的商誉账面价值75万元),其中X设备和Y设备的账面价值分别为150万元和450万元,使用寿命相同,均为15年,三条生产线的使用寿命分别为5年、10年和15年。
由于三条生产线所生产的产品市场竞争激烈,同类产品更为价廉物美,从而导致产品滞销,使三条生产线出现减值的迹象并于期末进行减值测试。在减值测试过程中,总部资产的账面价值可以在合理和一致的基础上分摊至各资产组,其分摊标准是以各资产组的账面价值和剩余使用寿命加权平均计算的账面价值作为分摊的依据。
经减值测试计算确定的A、B、C三条生产线的预计未来现金流量的现值分别为460万元、480万元和590万元,生产线C的公允价值减去处置费用后的净额为605万元,无法合理确定生产线A和B的公允价值减去处置费用后的净额。设备X的公允价值减去处置费用后的净额为120万元,无法合理确定设备X和Y的预计未来现金流量现值,以及设备Y的公允价值减去处置费用后的净额。
要求:根据上述资料,不考虑其他因素,回答下列各题。

(3)总部资产应确认的减值损失的金额为( )。

A.29万元

B.60万元

C.75万元

D.89万元

答案

参考答案:D

解析: 资产减值测试过程如下表所示:

项目
单项选择题

Lying in the sun on a rock, the cougar saw Jeb and his son, Tom, before they saw it. Jeb put his bag down quickly and pulled his jacket open with both hands, making himself look big to the cougar. It worked. The cougar hesitated, ready to attack Jeb, but ready to forget the whole thing, too.
Jeb took off his jacket, grasped Tom and held him across his body, making a cross. Now the cougar’s enemy looked even bigger, and it rose up, ready to move away, but unfortunately Tom got scared and struggled free of Jeb.
"Tom, No!" shouted his father.
But Tom broke and ran and that’s the last thing you do with a cougar. The second Tom broke free, Jeb threw himself on the cougar, just as it jumped from the rock. They hit each other in mid air and both fell. The cougar was on Jeb in a flash, forgetting about Tom, which was what Jeb wanted. Cougars are not as big as most people think and a determined man stands a chance, even just with his fists. As the cougar’s claws got into his left shoulder, Jeb swung his fist at its eyes and hit hard. The animal howled (吼叫) and put its head back. Jeb followed up with his other fist. Then out of the comer of his eye, Jeb saw Tom. The boy was running back to help his father.
"Knife, Tom," shouted Jeb.
The boy ran to his father’s bag, while Jeb started shouting as well as hitting, to keep the cougar’s attention away from Tom. Tom got the knife and ran over to Jeb. The cougar was moving its head in and out, trying to find a way through the wall. Jeb was making out of his arms. Tom swung with the knife, into the cougar’s back. It howled horribly and ran off into the mountains.

Why did Jeb pull his jacket open when he saw the cougar

A.To get ready to fight.

B.To frighten it away.

C.To protect the boy.

D.To cool down.