计算题：

英明公司拥有剩余使用年限为3年的生产线。英明公司2012年12月31日预计在未来3年中因为该生产线受市场行情的波动影响较大，在产品市场情形好、一般和差三种可能情况下，产生的现金流量有较大的差异。该生产线预计未来3年每年产生的现金流量情况见下表：

英明公司以5%作为预计未来现金流量现值的折现率。5%的复利现值系数如下：

该生产线取得时的成本为820万元，预计使用年限是5年，预计净残值为20万元，采用年限平均法计提折旧。该生产线的公允价值减去处置费用后的金额为370万元。

要求：

（1）计算2012年12月31日该生产线的未来现金流量现值的金额。

（2）判断该生产线是否发生了减值，如果发生减值，编制相关会计分录。

（答案中的金额单位用万元表示，计算结果保留两位小数）

In January 2010 Ami took over an old warehouse with the intention of opening an art gallery. As the warehouse had to be converted, Ami entered into two contracts, one with Bry to do all the necessary plastering and one with Cis, who was to do all the necessary painting. Both Bry and Cis were to be paid ￡5,000. Both received initial payments of ￡1,000 and agreed to have the work completed on 31 March, as the art gallery had to be ready for its fi rst exhibition on 1 May.At the end of February, Bry told Ami that he would not complete the plastering in time unless she agreed to increase his payment by a further ￡1,000. Ami agreed to pay the increased sum in order to ensure that the job was done on time. She then thought it was only fair that she should increase the amount of money promised to Cis by the same amount.However, on completion of the work on time Ami refused to make either of the additional payments to Bry or Cis, beyond the original contractual price.Required:Advise Bry and Cis whether they have any rights in law to enforce Ami’s promise to pay them an extra ￡1,000. (10 marks)