问题 单项选择题 A3/A4型题

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,相关资料如下:

(1)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(其中包括应分摊的商誉账面价值75万元),C资产组中X设备和Y设备的账面价值分别为125万元和400万元,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。

(2)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。

(3)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130万元,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,回答下列问题。

下列关于资产预计未来现金流量估计的表述中,正确的是()

A.若资产生产的产品提供企业内部使用,应以内部转移价格为基础预计资产未来现金流量

B.资产预计的未来现金流量包括与资产改良有关的现金流出

C.预计资产未来现金流量包括筹资活动和所得税收付产生的现金流量

D.对资产未来现金流量的预计应建立在经企业管理层批准的最近财务预算或者预测数据的基础上

答案

参考答案:D

多项选择题
阅读理解
No one else knew about the extra club in Zach Nash’s golf bag. It belonged to a friend, and Zach forgot it was there as he played his way to victory in a junior tournament(锦标赛)last summer in Wisconsin, US.
The 14-year-old accepted his medal, celebrated with his grandparents who had come from a long way to watch. But when he stopped by his country club to share the news, a professional player noticed something wrong. “Count your clubs,” he told the teenager.
Fifteen—one more than allowed. Zach’s eyes filled with tears.
If Zach had just won a basketball championship or a soccer game and someone had discovered a violation after the win, it would not have mattered. It is nothing unusual for a soccer player to dive to the turf to draw fouls(假摔以使对方犯规).
Golf is different. In a win-at-all-costs world, the game holds itself to a higher standard. Golf isn’t a game where referees watch closely. In golf tournaments, dozens of competitors are spread across acres of land, so officials cannot hope to see each shot. Competitors call penalties(处罚)on themselves.
“It was a sport for gentlemen, and gentlemen did not care about winning. They care about doing the right thing,” said Robert Simon, a golf coach at Hamilton College in New York.
Honesty became a medal of honor. When one of the game’s early stars, Bobby Jones, was praised for calling a penalty on himself at the 1925 US Open, he replied: “You might as well praise a man for not robbing a bank.”
So even the error had no effect on Zach’s final score—he has never used the extra club, the teenager packed up his medal and dropped it in the mail. “But this is golf, and rules are rules. I just knew what I had to do,” he said.   
Then came another tournament. Before teeing off(开球), Zach counted his clubs—four times.
小题1:What can we infer from the text?  
A.A friend put an extra club in Zach’s bag.
B.Zach returned the medal that he had won.
C.Zach’s grandparents encouraged him to play fair.
D.Zach regretted meeting with the professional player.
小题2:According to Robert, golf is different from other sports in that ______.
A.honor comes before victory
B.players are superior to coaches
C.referees have to watch each shot
D.players needn't care about medals
小题3: What can be learned from the underlined sentence?
A.One should be praised for not robbing a bank.
B.Bobby looked down upon bank robbers.
C.Little did Bobby care about the penalty.
D.Observing rules demands no praise.
小题4: Why did Zach count his clubs four times before the following tournament?
A.He remembered the lesson.B.He lacked self-confidence.
C.He felt a little too nervous.
D.He was no good with numbers.