2015年1-2月份USCPA（美國(guó)注冊(cè)會(huì)計(jì)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(guān)知識(shí)，高頓網(wǎng)校USCPA責(zé)任小編在此悉心整理“固定資產(chǎn)產(chǎn)值”相關(guān)模擬試題如下，各位即將參加2015年USCPA考試的考生，你選對(duì)了嗎？
　　Which of the following conditions must exist in order for an impairment loss to be recognized under U.S. GAAP?
　?、?The carrying amount of the long-lived asset is less than its fair value.
　?、?The carrying amount of the long-lived asset is not recoverable.
　　a. II only.
　　b. Neither I nor II.
　　c. Both I and II.
　　d. I only.
　　Explanation
　　Choice "a" is correct. A long-lived asset is impaired if the carrying amount of the asset is greater than, not less than, its fair value and if that carrying amount is not recoverable (the fair value would be recoverable, but the difference would not be). An impairment loss would then be recognized for the amount of the difference between book value and fair value.
　　Choices "d", "c", and "b" are incorrect per the above explanation.
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