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id="71kujxl" class="wrapper clearfix"> <div id="nokcawb" class="left"> <div id="x2mtmfc" class="title"> <h1>注冊(cè)會(huì)計(jì)師減值分?jǐn)傢樞?/h1> </div> <div id="2r7zv1o" class="links" style="line-height: 40px;margin-bottom: 20px;"> <a href="/kj/?tags=418282" rel="tag" target="_blank" title="注冊(cè)會(huì)計(jì)師減值分?jǐn)傢樞? >注冊(cè)會(huì)計(jì)師減值分?jǐn)傢樞?/a><a href="/kj/?tags=591460" rel="tag" target="_blank" title="注冊(cè)會(huì)計(jì)減值順序" >注冊(cè)會(huì)計(jì)減值順序</a><a href="/kj/?tags=2125347" rel="tag" target="_blank" title="注冊(cè)會(huì)計(jì)減值分?jǐn)傢樞? >注冊(cè)會(huì)計(jì)減值分?jǐn)傢樞?/a> </div> </div> <div id="o511rwx" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">4 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">198</p> </li> </ul> <div id="q9uwxy1" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="ze1eejt" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0e4c6fae6ac52a14ae8de3f882b1c34d2d2ab0ad.jpg"> <span>美多多l(xiāng)ady</span> <time>2025-06-27 23:09:03</time> </div> </div> </div>   <div id="q0kor2t" class="wrapper mb" style="">  <div id="b3disph" class="mk" data-mkid="31"></div>   <div id="caia7sw" class="zq_mbx"> <a href="/">首頁(yè)</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>注冊(cè)會(huì)計(jì)師減值分?jǐn)傢樞?/span> </div>  <div id="d5xtmek" class="content clearfix" style=""> <div id="xzu1t1o" class="left" style="">  <div id="7amkzna" class="mk" data-mkid="33"></div> <div id="qxsrldb" class="mk" data-mkid="38"></div>  <div id="cv6ansb" class="answers bf bb"> <h3 class="title">4個(gè)回答 <span id="c432ehz" class="refresh">默認(rèn)排序</span> <div id="vkk1uqn" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="mtpdx1y" class="get-more-reply"> <div class="1pclwyl" id="reply_5123976" class="p-question-answers bf bb"> <div id="pvmeb2o" class="person" data-userid="yulang1107"> <div id="wthipd7" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/38998cb704bc0479655fe1e39de2fa6961cb9758.jpg" alt=""> </div> <div id="zjqyzwt" class="other idcard-triggerment"> <p class="name">felixcyrus</p> <p></p> </div> <div id="wgstn1i" class="appendDom idcard-triggerment"></div> <span id="phld21r" class="person-right">已采納</span> </div> <ans class="ans"><p>【導(dǎo)讀】注冊(cè)會(huì)計(jì)師以其高難度、高含金量為很多財(cái)會(huì)人員所熟知，注會(huì)考試共有六個(gè)科目，《會(huì)計(jì)》科目就是其中之一，當(dāng)然此科目難度適中，只要掌握了考試的重點(diǎn)，再結(jié)合一定的方法進(jìn)行知識(shí)點(diǎn)鞏固，通過(guò)習(xí)題進(jìn)行練習(xí)，相信一定會(huì)在很大程度上提升考試成功率，接下來(lái)要給大家介紹的是2020注冊(cè)會(huì)計(jì)師《會(huì)計(jì)》高頻考點(diǎn)：資產(chǎn)組減值，下面就來(lái)具體學(xué)習(xí)一下。</p> <p>內(nèi)容導(dǎo)航：</p> <p>1.資產(chǎn)組的認(rèn)定</p> <p>2.資產(chǎn)組減值的確認(rèn)</p> <p>考頻分析：</p> <p>考頻:★★★★</p> <p>復(fù)習(xí)程度:熟悉了解本考點(diǎn)。</p> <p>高頻考點(diǎn)：?jiǎn)雾?xiàng)資產(chǎn)減值損失的確認(rèn)和計(jì)量</p> <p>(1)資產(chǎn)組的認(rèn)定:資產(chǎn)組應(yīng)當(dāng)由創(chuàng)造現(xiàn)金流入相關(guān)的資產(chǎn)組成。資產(chǎn)組的認(rèn)定應(yīng)當(dāng)以資組產(chǎn)生的主要現(xiàn)金流入是否獨(dú)立于其他資產(chǎn)或者資產(chǎn)組的現(xiàn)金流入為依據(jù);應(yīng)當(dāng)考慮企業(yè)管理層管理生產(chǎn)經(jīng)營(yíng)活動(dòng)的方式(如是按照生產(chǎn)線業(yè)務(wù)種類還是按照地區(qū)或者區(qū)域等)和對(duì)資產(chǎn)的持續(xù)使用或者處置的決策方式等。</p> <p>(2)資產(chǎn)組減值的確認(rèn):</p> <p>第一步:首先計(jì)算出整個(gè)資產(chǎn)組的減值損失;</p> <p>第二步:將資產(chǎn)組的減值損失進(jìn)行分配。</p> <p>分配順序如下：</p> <p>A.首先抵減分?jǐn)傊临Y產(chǎn)組中商譽(yù)的賬面價(jià)值;</p> <p>B.然后根據(jù)資產(chǎn)組中除商譽(yù)之外的其他各項(xiàng)資產(chǎn)的賬面價(jià)值所占比重,按比例抵減其他各項(xiàng)資產(chǎn)的賬面價(jià)值。</p> <p>2020年注會(huì)《會(huì)計(jì)》高頻考點(diǎn)：?jiǎn)雾?xiàng)資產(chǎn)減值損失的確認(rèn)與計(jì)量</p> <p>關(guān)于2020注冊(cè)會(huì)計(jì)師《會(huì)計(jì)》高頻考點(diǎn)：資產(chǎn)組減值，就給大家介紹到這里了，相信通過(guò)高頻考點(diǎn)的學(xué)習(xí)，大家一定能更好的進(jìn)行<a href="/kj/16994/" target="_blank">注冊(cè)會(huì)計(jì)師備考</a>，取得更好的考試成績(jī)，祝大家考試成功!</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/90c57429631ef10c9a2c8dd66d0a533a.jpg" style="margin: 0 auto;" alt="注冊(cè)會(huì)計(jì)師減值分?jǐn)傢樞?></p> </ans> <div id="pi1a1rb" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">125</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（9）</a> <span id="opum6bq" class="from"><time>2小時(shí)前發(fā)布</time></span> </div></div><div id="zr1rnnk" class="mk" data-mkid="36"></div><div id="ktg23wt" class="mk" data-mkid="37"></div><div class="cerwdrj" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="6objvzs" class="person" data-userid="free_allan"> <div id="cdclf1g" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e47d589d488e9f75a756299517d5dd5b4d2a385a.jpg" alt=""> </div> <div id="1mhil6u" class="other idcard-triggerment"> <p class="name">柚柚滴溜溜</p> <p></p> </div> <div id="fxb7oci" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>輔導(dǎo)書現(xiàn)在已經(jīng)出來(lái)，教材一般在12月底左右~ 或者找下廣州財(cái)智會(huì)計(jì)的老師問(wèn)下</p></p></ans> <div id="e2v17vb" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">195</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（11）</a> <span id="kdm5g7i" class="from"><time>7小時(shí)前發(fā)布</time></span> </div></div><div class="rfwyhun" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="x5kiap7" class="person" data-userid="free_allan"> <div id="atfppli" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0b1bdac0d73776e9f5fcb164c57e582abd2b8f07.jpg" alt=""> </div> <div id="1gtmnsf" class="other idcard-triggerment"> <p class="name">阿菈VinU菟</p> <p></p> </div> <div id="hzmir1p" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>同學(xué)你好，很高興為您解答！</p> <p>對(duì)于在建工程、開發(fā)過(guò)程中的無(wú)形資產(chǎn)等，企業(yè)在預(yù)計(jì)其未來(lái)現(xiàn)金流量時(shí)，就應(yīng)當(dāng)包括預(yù)期為使該類資產(chǎn)達(dá)到預(yù)定可使用（或可銷售狀態(tài)）而發(fā)生的全部現(xiàn)金流出數(shù)。</p> <p>這里所說(shuō)的“包括預(yù)期為使該類資產(chǎn)達(dá)到預(yù)定可使用（或可銷售狀態(tài)）而發(fā)生的全部現(xiàn)金流出數(shù)?！笔侵赶鄬?duì)于企業(yè)在預(yù)計(jì)其未來(lái)現(xiàn)金流量時(shí)這個(gè)點(diǎn)上的資產(chǎn)來(lái)講的，也就是說(shuō)，如果要使用未扣除繼續(xù)投入的未來(lái)現(xiàn)金流量現(xiàn)值的話，未投入部分的現(xiàn)金現(xiàn)值也需要?jiǎng)t算成，企業(yè)在預(yù)計(jì)其未來(lái)現(xiàn)金流量時(shí)這個(gè)點(diǎn)上的未來(lái)現(xiàn)金流量現(xiàn)值。</p> <p>希望我的回答能幫助您解決問(wèn)題，如您滿意，請(qǐng)采納為最佳答案喲。</p> <p>感謝您的提問(wèn)，更多財(cái)會(huì)問(wèn)題歡迎提交給高頓企業(yè)知道。</p> <p>高頓祝您生活愉快！</p></p></ans> <div id="26sisxy" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">119</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（9）</a> <span id="p7nlf22" class="from"><time>11小時(shí)前發(fā)布</time></span> </div></div><div class="1zvxma1" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="7lh7ej7" class="person" data-userid="free_allan"> <div id="27igr6c" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/33a5a1fc1c6173fa7933e42f1000bed8625d06d5.jpg" alt=""> </div> <div id="j2xi11u" class="other idcard-triggerment"> <p class="name">MayQueen小乖</p> <p></p> </div> <div id="cnjtv12" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>注冊(cè)會(huì)計(jì)師可能將商譽(yù)減值評(píng)估為特別風(fēng)險(xiǎn)對(duì)的。</p> <p>商譽(yù)不能獨(dú)立進(jìn)行減值測(cè)試，應(yīng)分?jǐn)偟较嚓P(guān)資產(chǎn)組后進(jìn)行減值測(cè)試，減值損失金額應(yīng)當(dāng)先抵減分?jǐn)傊临Y產(chǎn)組或者資產(chǎn)組組合中商譽(yù)的賬面價(jià)值，其中注冊(cè)會(huì)計(jì)師可能將商譽(yù)減值評(píng)估為特別風(fēng)險(xiǎn)。</p> <p><a href="/kj/27500/" target="_blank">注冊(cè)會(huì)計(jì)師的職責(zé)</a>：</p> <p>1、會(huì)計(jì)人員必須認(rèn)真遵守法律、法規(guī)，按照《會(huì)計(jì)法》辦理會(huì)計(jì)事務(wù)，忠于職守、廉潔奉公，熱愛(ài)本職工作，盡職盡責(zé)。</p> <p>2、會(huì)計(jì)人員應(yīng)該認(rèn)真學(xué)習(xí)貫徹執(zhí)行有關(guān)的財(cái)經(jīng)政策、法令制度，遵守財(cái)經(jīng)紀(jì)律。</p> <p>3、嚴(yán)格審核原始憑證，并根據(jù)審核無(wú)誤的原始憑證編制記賬憑證。</p> <p>4、按照<a href="/kj/30301/" target="_blank">國(guó)家統(tǒng)一的會(huì)計(jì)制度</a>規(guī)定，設(shè)置會(huì)計(jì)科目和會(huì)計(jì)賬簿，進(jìn)行會(huì)計(jì)核算。</p></p></ans> <div id="lejcjwc" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" 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