问题 问答题

甲股份有限公司2007年至2013年与无形资产业务有关的资料如下:
(1)2007年12月1日,以银行存款600万元购入一项无形资产(不考虑相关税费),该无形资产的预计使用年限为10年,预计残值为零。
(2)2011年12月31日,预计该无形资产的未来现金流量的现值为248.5万元,公允价值减去处置费用后的净额为240万元。该无形资产发生减值后,原预计使用年限及残值不变。
(3)2012年12月31日,该无形资产的预计未来现金流量的现值为220万元,公允价值减去处置费用后的净额为210万元。该无形资产发生减值后,原预计使用年限及残值不变。
(4)2013年5月1日,将该无形资产对外出售,取得价款200万元并存入银行(不考虑相关税费)。
要求:
(1)编制购入该无形资产的会计分录;
(2)计算2011年12月31日该无形资产的账面净值;
(3)编制2011年12月31日该无形资产计提减值准备的会计分录;
(4)计算2012年12月31日该无形资产的账面净值;
(5)编制2012年12月31日调整该无形资产减值准备的会计分录;
(6)计算2013年4月30日该无形资产的账面净值;
(7)计算该无形资产出售形成的净损益;
(8)编制该无形资产出售的会计分录。
(假定无形资产账面净值=无形资产原值-累计摊销)

答案

参考答案:(1)借:无形资产 600
贷:银行存款 600
(2)账面净值=600-600/10×1/12-600/10×4=355(万元)
(3)编制2011年12月31日该无形资产计提减值准备的会计分录:
借:资产减值损失 (355-248.5)106.5
贷:无形资产减值准备 106.5
(4)该无形资产的摊销额=248.5/(12×5+11) ×12=42(万元)
2012年12月31日该无形资产的账面净值=355-42=313(万元)
(5)2012年12月31 日该无形资产的账面价值=248.5-42=206.5(万元),无形资产的预计可收回金额为220万元,按新准则规定,无形资产减值准备不能转回。
(6)2013年1月至4月,该无形资产的摊销额=206.5/(12×4+11) ×4=149(万元)
2013年4月30日该无形资产的账面净值=313-14=299(万元)
(7)该无形资产出售形成的净损益=200-(299-106.5) =7.5(万元)
(8)至无形资产出售时累计摊销金额=600/10×1/12+600/10×4+42+14=301(万元),已提减值准备106.5万元。
借:银行存款 200
无形资产减值准备 106.5
累计摊销 301
贷:无形资产 600
营业外收入 7.5

阅读理解

阅读理解。

     High unemployment is the biggest threat to the global recovery,the head of the International

Monetary Fund (IMF) warned.Dominique StraussKahn,the IMF's managing director,warned

against selfsatisfaction as he pointed out "we are still in a crisis" in spite of the improving

economic conditions.The key to steady growth of economy,he said,would be jobs.

     "A year ago,my worry was a recovery without jobs.This is now certainly a recovery with

not enough jobs,"he said."For_the_young,there_is_now_a_risk_that_will_turn_into_a_life_

sentenee."

     Britain is one of several developed nations facing high levels of joblessness.Total

unemployment is running at 7.8%,but one in five 16 to 24year olds is out of work and the

percentage is still rising,according to the Office for National Statistics.In Italy,youth

unemployment is running at about 30% and at 43% in Spain.The US announced a 27,000

 increase in a weekly unemployment report on Thursday,and unemployment is running at 8.8%.

     Mentioning the disturbing state in the Middle East and North Africa,he added,"Inclusive

growth-sharing the benefits of economic growth fairly,not enough of which is a threat to that

growth,is very important.We have to care about more inclusive growth.We need more than

growth;we need active policies."Mr.StraussKahn said there was "more focus on

unemployment and unfairness" in the IMF.

     Rising food prices also hold back the global recovery,both Mr.StraussKahn and World

Bank President Robert Zoellick warned.Mr.Zoellick said food prices were in the "danger

zone",pushing 44 millon people into poeverty.Rising prices have been driven by the changing

 diet of the rising middle classes in new markets.The problem is being "made worse" by

businessmen and traders.

     He also mentioned some countries' food investment policies.An Asian country has bought

huge areas of fields in Africa to grow enough food to feed its growing middle class.

1.According to the passage,with the recovery of economy,governments should ________.

A.remember the sufferings of the economic crisis

B.be satisfied and pleased with the achievements

C.find methods to deal with high unemployment rates

D.improve working conditions to protect their workers

2.What does the underlined sentence probably mean?

A.More young people will be given a life sentence.

B.There will be more young people breaking the law in the future.

C.The government's law and rules are too long for the young.

D.It will be a long time before there are enough jobs for the young.

3.The author takes Britain,Italy and Spain for example to ________.

A.remind other countries to avoid the same problem

B.show that the unemployment rate of the young is high

C.remind the young to work hard to fight against the crisis

D.encourage other countries to help them go through the crisis

4.Which of the following statements is TRUE?

A.Many countries have bought fields in Africa to grow food.

B.Global recovery is also influenced by rising food prices.

C.Unemployment problems only exist in developing countries.

D.The high unemployment is caused by rising food prices.

5.What does the passage mainly talk about?

A.Joblessness-the biggest threat to the global recovery.

B.The poverty of the developing countries in North Africa.

C.The IMF's determination to take control of food prices.

D.The ways used by the IMF to cut down food prices.

6.用30词左右概括文章大意

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