题目详情:

[简答题]长江公司在A、B、C三地拥有三家分公司，这三家分公司的经营活动由一个总部负责运作。由于A、B、C三家分公司均能产生独立于其他分公司的现金流入，所以该公司将这三家分公司确定为三个资产组。2007年12月 1日，企业经营所处的技术环境发生了重大不利变化，出现减值迹象，需要进行减值测试。假设总部资产的账面价值为200万元，能够按照各资产组账面价值的比例进行合理分摊，A、B、C分公司和总部资产的使用寿命均为20年。减值测试时，A、B、C三个资产组的账面价值分别为320万元、160万元和320万元。长江公司计算得出A分公司资产的可收回金额为420万元，B分公司的可收回金额为160万元，C分公司资产的可收回金额为380万元。要求：计算A、B、C三个资产组和总部资产计提的减值准备。

热门试题:

[单选题]下述哪项是错误的?
A.双重血液循环的器官不易发生梗死
B.梗死多由动脉阻塞引起
C.动脉痉挛促进梗死的形成
D.有效的侧支循环的建立可防止梗死的发生
E.全身血液循环状态对梗死的形成无影响

[多选题]在近代外国列强侵略中国的方式有（　　）
A.军事侵略
B.政治控制
C.经济掠夺
D.文化渗透

[不定项选择题]共用题干 Giant Structures
It is an impossible task to select the most amazing wonders of the modern world since every year more______(1)constructions appear. Here are three giant structures which are worthy of our admiration______(2)they may have been surpassed by some more recent wonders.
The Petronas Twin Towers
The Petronas Towers were the tallest buildings in the world when they were completed in 1999.______(3)a height of 452 metres,the tall twin towers,like two thin pencils,dominate the city of Kuala Lumpur. At the 41st floor,the towers are______(4)by a bridge,symbolizing a gateway to the city. The American architect Cesar Pelli designed the skyscrapers.
Constructed of high-strength concrete,the building______(5)around 1,800 square metres of office space on every floor. And it has a shopping centre and a concert hall at the base.Other______(6)of this impressive building include double-decker lifts,and glass and steel sunshades.
The Millau Bridge
The Millau Bridge was opened in 2004 in the Tarn Valley,in southern France. At the ______(7)it was built,it was the world,5 highest bridge,______(8)over 340m at the highest point. The bridge is described as one of the most amazingly beautiful bridges in the world. It was built to ________ (9) Millau's congestion（拥堵）problems. The congestion was then caused by traffic passing from Paris to Barcelona in Spain. The bridge was built to with-stand the______(10) extreme seismic（地震的）and climatic conditions. Besides , it is guar- anteed for 120 years!
The Itaipu Dam
The Itaipu hydroelectric power plant is one of the largest constructions of its kind in the world.
It______(11)of a series of dams across the River Parana,______(12)forms a natural border between Brazil and Paraguay. Started in 1975 and taking 16 years to complete, the construction was carried out as a joint project between the two______(13).The dam is well-known for both its electricity output and its size. In 1995 it produced 78% of Paraguay's and 25% Of Brazil's______(14)needs. In its construction,the amount of iron and steel used was equivalent to over 300 Eiffel Towers.It is a______(15)amazing wonder of engineering. 4._________
A.designed
B.located
C.built
D.linked