問題詳情
三、文化公司某一現金產生單位包括 A、B、C 三部機器，由於該公司相關產業的技術環境於本期發生不利的重大變動，文化公司乃對該現金產生單位進行減損測試。除B 機器可決定其淨售價為$350,000 外，其餘機器均無法決定淨售價，亦無單獨的現金流量。該現金產生單位的可回收金額估計為$1,500,000，A、B、C 三部機器的帳面價值分別為$600,000、$400,000、$800,000。試作：計算減損損失並作必要分錄。 （15 分）
參考答案
答案：A
難度：適中0.666667
統計：A(6),B(2),C(0),D(0),E(0)
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