2015年1-2月份USCPA（美國注冊會計師）考試窗口已經(jīng)正式開放，為了幫助廣大即將參加考試的考生鞏固相關知識，高頓網(wǎng)校USCPA責任小編在此悉心整理“固定資產(chǎn)產(chǎn)值”相關模擬試題如下，各位即將參加2015年USCPA考試的考生，你選對了嗎？
　　When should a long-lived asset be tested for recoverability？
　　a. When the asset's fair value has decreased，and the decrease is judged to be permanent.
　　b. When events or changes in circumstances indicate that its carrying amount may not be recoverable.
　　c. When external financial statements are being prepared.
　　d. When the asset's carrying amount is less than its fair value.
　　Explanation
　　Choice “b” is correct. The carrying amount of fixed assets should be tested for recoverability at least annually or whenever events or changes in circumstances indicate the carrying amount may not be recoverable.
　　Choice “c” is incorrect. This choice leaves out the fact that events or changes in circumstances may dictate the carrying amount may not be recoverable.
　　Choice “d” is incorrect. This is not problematic.
　　Choice “a” is incorrect. Even if the fair value has decreased， it may still be above carrying value
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