第0302讲　总部资产的减值处理和商誉的减值处理_create.pdf

注册会计师-会计注册会计师-会计 第 1页 第 02 讲 总部资产的减值处理和商誉的减值处理第 02 讲 总部资产的减值处理和商誉的减值处理 考点四：总部资产的减值处理 考点四：总部资产的减值处理 Treatments of Impairment of Assets of Headquarters 企业总部资产包括企业集团或其事业部的办公楼、电子数据处理设备、研发中心等资产。The assets of headquarters of an enterprise shall include the office buildings,electronic data processing equipments,research and development center of the enterprise group or its business departments.总部资产的显著特征是难以脱离其他资产或者资产组来产生独立的现金流入，而且其账面价值难以完难以完全归属于全归属于某一资产组。An obvious character of the assets of headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its book value completely to a certain group.因此，总部资产通常难以单独进行减值测试，需要结合需要结合其他相关资产组或者资产组组合进行。Therefore,the impairment test is normally difficult to be done separately for the assets of headquarters and only to be done with other relevant asset group or combination of the asset groups.企业对某一资产组进行减值测试时，应当先认定所有与该资产组相关的总部资产，再根据相关总部资产能否按照合理和一致的基础分摊至该资产组分别下列情况处理：When an enterprise conducts an impairment test on a certain asset group,it shall first determine all the assets of the headquarters which are related to the asset group,then treat it according to the following circumstances respectively by taking into consideration whether the assets of the headquarters can be apportioned to this asset group on a reasonable and consistent basis：（1）对于相关总部资产能够按照合理和一致的基础分摊至该资产组的部分，应当将该部分总部资产的账面价值分摊至该资产组，再据以比较该资产组的账面价值（包括已分摊的总部资产的账面价值部分包括已分摊的总部资产的账面价值部分）和可收回金额，并按照资产组减值损失处理顺序和方法进行处理。For the part of the relevant assets of the headquarters that can be apportioned to this asset group on a reasonable and consistent basis,the enterprise shall apportion the book value of this proportion to this asset group,then compare the book value of the asset group（including the book value of the headquarters assets which have been apportioned to）with its recoverable amount and treat it in pursuance of the aforesaid steps and method of impairment test of asset group.（2）对于相关总部资产中有部分资产难以按照合理和一致的基础分摊至该资产组的，应当按照下列步骤处理：Where it is difficult to apportion some assets of the related assets of the headquarters to this asset group on a reasonable and consistent basis,the enterprise shall take the following steps to treat these assets：首先，在不考虑不考虑相关总部资产的情况下，估计和比较资产组的账面价值和可收回金额，并按照资产组减值损失处理顺序和方法进行处理。First,without taking into consideration the relevant assets of the headquarters,estimating and comparing the book value with its recoverable amount of the asset group,and treating it in accordance with the aforesaid steps and method of impairment test of asset group.其次，认定由若干个资产组组成的最小的资产组组合，该资产组组合应当包括所测试的资产组与可以按照合理和一致的基础将该部分总部资产的账面价值分摊其上的部分。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 2页 Then recognizing the smallest asset groups combination which consists of several assets groups.This combination of asset group shall include the asset groups that have been tested,and the proportion of the book value of the headquarters assets that can be apportioned to this combination on a reasonable and consistent basis.最后，比较所认定的资产组组合的账面价值（包括已分摊的总部资产的账面价值部分包括已分摊的总部资产的账面价值部分）和可收回金额，并按照资产组减值损失处理顺序和方法进行处理。Finally,comparing the book value of the combination of determined asset groups（including the proportion of the headquarters assets that have been apportioned to）with the recoverable amount of the combination,and treats it according to the aforesaid steps and method of impairment test of asset group.同步系统训练 【例题 2计算题】甲公司实行事业部制管理，有 A、B、C 三个事业部，分别生产不同的产品，每一事业部为一个资产组。甲公司有关总部资产以及 A、B、C 三个事业部的资料如下：（1）甲公司的总部资产至 2010 年末，账面价值为 1,200 万元，预计剩余使用年限为 16 年。总部资产用于 A、B、C 三个事业部的行政管理，由于技术已经落后，其存在减值迹象。（2）A 资产组为一生产线，该生产线由 X、Y、Z 三部机器组成。至 2010 年末，X、Y、Z 机器的账面价值分别为 2,000 万元、3,000 万元、5,000 万元，预计剩余使用年限均为 4 年。由于产品技术落后，出现减值迹象。经对 A 资产组（包括分配的总部资产，下同）未来 4 年的现金流量进行预测并按适当的折现率折现后，甲公司预计 A 资产组未来现金流量现值为 8,480 万元。无法合理预计 A 资产组公允价值减去处置费用后的净额，因 X、Y、Z 机器均无法单独产生现金流量，因此也无法预计 X、Y、Z 机器各自的未来现金流量现值。甲公司估计 X 机器公允价值减去处置费用后的净额为 1,800 万元，但无法估计 Y、Z 机器公允价值减去处置费用后的净额。（3）B 资产组为一条生产线，至 2010 年末，该生产线的账面价值为 1,500 万元，预计剩余使用年限为 16 年。B 资产组未出现减值迹象。经对 B 资产组（包括分配的总部资产，下同）未来 16 年的现金流量进行预测并按适当的折现率折现后，甲公司预计 B 资产组未来现金流量现值为 2,600 万元。甲公司无法合理预计 B 资产组公允价值减去处置费用后的净额。（4）C 资产组为一条生产线，至 2010 年末，该生产线的账面价值为 2 000 万元，预计剩余使用年限为 8 年。C 资产组出现减值迹象。经对 C 资产组（包括分配的总部资产，下同）未来 8 年的现金流量进行预测并按适当的折现率折现后，甲公司预计 C 资产组未来现金流量现值为 2,016 万元。甲公司无法合理预计 C 资产组公允价值减去处置费用后的净额。正确答案 （1）分摊总部资产的账面价值 Allocate the book value of headquarters assets 由于各个资产组的使用寿命不相同，所以需要考虑时间的权重，各个资产组使用寿命为：4 年、16 年、8 年；按使用寿命计算的权重：1、4、2。Due to the different lifetime for each group of assets,the time factor should be considered,the lifetime for each group of assets are：4 years,16 years,8years.The weighted percentage of each lifetime：1,4,2.A 资产组分摊的总部资产账面价值1 20010 000（10 0001 50042 0002）600（万元）The book value of headquarters assets to be allocated for the group of assets A 12,000,000旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 3页 100,000,000100,000,000 15,000,000420,000,0002）6,000,000 Yuan B 资产组分摊的总部资产账面价值1 2006 000（10 0001 50042 0002）360（万元）The book value of headquarters assets to be allocated for the group of assets B 12,000,00060,000,000（100,000,000 15,000,000420,000,0002）3,600,000 Yuan C 资产组分摊的总部资产账面价值1 2004 000（10 0001 50042 000 2）240（万元）The book value of headquarters assets to be allocated for the group of assets C12,000,00040,000,000（100,000,000 15,000,000420,000,0002）2,400,000 Yuan （2）计算 A 资产组的减值准备 Calculate the provision for the impairment of the Group of Assets A A 资产组（包括分配的总部资产）应计提的减值准备（10 000600）-8 4802 120（万元）The provision for the impairment of Group of Assets A（including allocated headquarter assets）（100,000,0006,000,000）-84,800,00021,200,000 Yuan A 资产组（不包括总部资产）应计提的减值准备2 12010 000（10 000600）2 000（万元）The provision for the impairment of Group of Assets A（excluding headquarter assets）21,200,000100,000,000（100,000,0006,000,000）20,000,000 Yuan 总部资产应计提的减值准备2 120 600（10 000600）120（万元）The provision for the impairment of headquarter assets 21,200,0006,000,000（100,000,0006,000,000）1,200,000 Yuan （3）分摊 A 资产组各资产的减值准备 Allocate the provision for the impairment of each asset in Group of Assets A A 资产组应计提的减值准备为 2 000 万元。The provision for the impairment of group of assets A is 20,000,000 Yuan 如 X 机器按 2 000 2 000（2 0003 0005 000）计提减值准备，则减值准备为 400 万元，在此情况下 X 机器新的账面价值为 1 600 万元，小于其公允价值减去处置费用后的净额 1 800 万元。因此，X 机器应计提的减值准备2 000-1 800200（万元）If the provision for the impairment of Machine X is 20,000,000 20,000,000（20,000,000 30,000,00050,000,000）,and then the provision for impairment is 4,000,000 Yuan.And now the current book value of Machine X is 16,000,000 Yuan,less than the net amount of 18,000,000 Yuan resulted from subtracting disposal cost from fair value.So the provision for impairment of Machine X 20,000,000-18,000,0002,000,000 Yuan Y 机器应计提的减值准备（2 000-200）3 000（3 0005 000）675（万元）The provision for impairment of machine Y（20,000,000-2,000,000）30,000,000（30,000,000 50,000,000）6,750,000 Yuan Z 机器应计提的减值准备（2 000-200）5 000（30005 000）1 125（万元）The provision for impairment of machine Z （20,000,000-2,000,000）50,000,000（30,000,00050,000,000）11,250,000 Yuan 借：资产减值损失 2 000 贷：固定资产减值准备X 机器 200 Y 机器 675 Z 机器 1 125 Dr：Impairment loss 2 000 Cr：Provision for impairment of fixed assetsMachine X 200 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 4页 Machine Y 675 Machine Z 1125 （4）计算 B 资产组的减值准备 Calculate the provision for the impairment of Group of Assets B B 资产组（包括分配的总部资产）的账面价值为 1 860 万元（1 500360），小于其可收回金额 2 600万元，无需计提资产减值准备。The book value of Group of Assets B（including the allocated）is 18,600,000 Yuan（15,000,000 3,600,000）lessthanthe recoverable amount of 26,000,000 Yuan.So,the provision for impairment is not necessary.（5）计算 C 资产组的减值准备 Calculate the provision for the impairment of Group of Assets C.C 资产组（包括分配的总部资产）应计提的减值准备（2 000240）2 016224（万元）The provision for the impairment of Group of Assets C（including allocated headquarters assets）（20,000,0002,400,000）-20,160,0002,240,000 Yuan C 资产组（不包括总部资产）应计提的减值准备224 2 000（2 000240）200（万元）The provision for the impairment of Group of Assets C（excluding allocated headquarters assets）2,240,000 20,000,000（20,000,0002,400,000）2 000,000 Yuan 总部资产应计提的减值准备224 240（2 000 240）24（万元）The provision for the impairment of headquarter assets2,240,000 2,400,000 20,000,000 2,400,000）240,000 Yuan 借：资产减值损失 200 贷：固定资产减值准备 200 Dr：Asset impairment loss 200 Cr：Provision for impairment of fixed assets 200 （6）计算总部资产应计提的减值准备，并编制会计分录 Calculate the provision for impairment of assets of the headquarters and prepare the journal entries 总部资产共应计提的减值准备12024144（万元）Total provision for impairment of headquarters assets1,200,000240,000 1,440,000 Yuan 借：资产减值损失 144 贷：固定资产减值准备 144 Dr：Asset impairment loss 144 Cr：Provision for impairment of fixed assets 144 考点五：商誉的减值处理考点五：商誉的减值处理 企业合并所形成的商誉，至少应当在每年年度终了时进行减值测试至少应当在每年年度终了时进行减值测试。商誉应当结合与其相关的资产组或者资产组组合进行减值测试。The goodwill formed by merger of enterprises shall be subject to an impairment test at least at the end of each year.The goodwill shall,together with the related asset group or combination of asset group,be subject to the impairment test.企业进行资产减值测试，对于因企业合并形成的商誉的账面价值，应当自购买日起按照合理的方法分旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 5页 摊至相关的资产组；难以分摊至相关的资产组的，应当将其分摊至相关的资产组组合，在此基础上进行减值测试。When an enterprise makes an impairment test of assets,it shall,as of the purchasing day,apportion the carrying value of the goodwill formed by merger of enterprises to the relevant asset groups by a reasonable method.Where it is difficult to do so,it shall be apportioned to the relevant combinations of asset groups.企业在对包含商誉的相关资产组或者资产组组合进行减值测试时，应按以下步骤处理：When making an impairment test on the relevant asset groups or combination of asset groups containing goodwill,the enterprise should conduct the following procedures：（1）先对不包含商誉不包含商誉的资产组或者资产组组合进行减值测试，计算可收回金额，并与相关账面价值相比较，确认相应的减值损失。First making an impairment test on the asset group or combinations of asset group not containing the goodwill,calculating recoverable amount,comparing with relevant book value and recognizing the corresponding impairment loss.（2）再对包含商誉包含商誉的资产组或者资产组组合进行减值测试，比较这些相关资产组或者资产组组合的账面价值（包括所分摊的商誉的账面价值部分）与其可收回金额。Then making an impairment test of the asset group or combinations of asset groups containing the goodwill,comparing with book value of relevant asset group and combination of asset group（including portion of the book value of goodwill）and recoverable amount 如相关资产组或者资产组组合的可收回金额低于低于其账面价值的，应当就其差额确认减值损失，减值损失金额应首先抵减首先抵减分摊至资产组或资产组组合中商誉的账面价值商誉的账面价值。If recoverable amount of relevant asset group or combination asset group is lower than its book value,the difference should be recognized as impairment loss,the amount of impairment loss should be firstly charged against the book value of goodwill,which has been allocated to the asset group or combination asset group.（3）根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重，按比例比例抵减其他各项资产的账面价值。Charge against the book value of other assets in proportion to the weight of other assets in the asset group or combination asset group with the goodwill excluded.未能分摊的减值损失金额，应当按照相关资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重进行分摊。The amount of impairment loss that cannot be apportioned thereby shall be apportioned on the basis of the weight of the carrying value of other assets beside goodwill in the relevant asset group or combination of the asset groups.同步系统训练 【例题 3计算题】甲公司有关商誉及其他资料如下。（1）甲公司在 2016 年 12 月 1 日，以 1 600 万元的价格吸收合并了乙公司。在购买日，乙公司可辨认资产的公允价值为 2 500 万元，负债的公允价值为 1 000 万元，甲公司确认了商誉 100 万元。乙公司的全部资产划分为两条生产线A 生产线（包括有 X、Y、Z 三台设备）和 B 生产线（包括有 S、T 两台设备），A 生产线的公允价值为 1 500 万元（其中：X 设备为 400 万元、Y 设备 500 万元、Z 设备为 600 万元），B生产线的公允价值为 1 000 万元（其中：S 设备为 300 万元、T 设备为 700 万元），甲公司在合并乙公司后，将两条生产线认定为两个资产组。两条生产线的各台设备预计尚可使用年限均为 5 年，预计净残值均为 0，采用直线法计提折旧。（2）甲公司在购买日将商誉按照资产组入账价值的比例分摊至资产组，即 A 资产组分摊的商誉价值旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 6页 为 60 万元，B 资产组分摊的商誉价值为 40 万元。（3）2017 年，由于 A、B 生产线所生产的产品市场竞争激烈，导致生产的产品销路锐减，因此，甲公司于年末进行减值测试。（4）2017 年末，甲公司无法合理估计 A、B 两生产线公允价值减去处置费用后的净额，经估计 A、B生产线未来 5 年现金流量及其折现率，计算确定的 A、B 生产线的现值分别为 1 000 万元和 820 万元。甲公司无法合理估计 X、Y、Z 和 S、T 的公允价值减去处置费用后的净额以及未来现金流量的现值。要求：（1）分别计算确定甲公司的商誉、A 生产线和 B 生产线及各设备的减值损失；（2）编制计提减值准备的会计分录。正确答案 （1）首先，计算 A、B 资产组和各设备的账面价值 First，calculate the book value of the asset groups A and B and all equipment：A 资产组不包含商誉的账面价值1 5001 500/51 200（万元）Book value of the asset group A not containing the goodwill1 5001 500/512 million Yuan 其中：X 设备的账面价值400400/5320（万元）Y 设备的账面价值500500/5400（万元）Z 设备的账面价值600600/5480（万元）Thereinto：Book value of the equipment X400400/53.20 million Yuan Book value of the equipment Y500500/54 million Yuan Book value of the equipment Z600600/54.8 million Yuan B 资产组不包含商誉的账面价值1 0001 000/5800（万元）其中：S 设备的账面价值300300/5240（万元）T 设备的账面价值700700/5560（万元）Book value of the asset group B not containing the goodwill1 0001 000/58 million Yuan Thereinto：Book value of the equipment S300300/52.4 million Yuan Book value of the equipment T700700/55.6 million Yuan 其次，对不包含商誉的资产组进行减值测试，计算可收回金额和减值损失。Second，conduct impairment tests on asset groups not containing the goodwill，and calculate the recoverable amounts and impairment losses.A 资产组的可收回金额为 1 000 万元小于其不包含商誉的账面价值 1 200 万元，应确认资产减值损失 200 万元。The recoverable amount of the asset group A is 10 million Yuan which is less than 12 million Yuan of its book value not containing the goodwill,so 2 million Yuan of asset impairment loss should be recognized.B 资产组的可收回金额为 820 万元，大于其不包含商誉的账面价值 800 万元，不确认减值损失。The recoverable amount of the asset group B is 8.2 million Yuan which is more than 8 million Yuan of its book value not containing the goodwill,so no impairment loss should be recognized.第三，对包含商誉的资产组进行减值测试，计算可收回金额和减值损失。Third,conduct impairment tests on asset groups containing the goodwill,and calculate the recoverable amounts and impairment losses.A 资产组包含商誉的账面价值1 5001500/5601 260（万元），A 资产组的可收回金额为 1 000万元小于其包含商誉的账面价值 1 260 万元，应确认资产减值损失 260 万元。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 7页 Book value of the asset group A containing the goodwill1 5001500/56012.6 million Yuan,which is more than 10 million Yuan of its recoverable amount,so 2.6 million Yuan of asset impairment loss should be recognized.减值损失 260 万元应先抵减分摊到资产组的商誉的账面价值 60 万元，其余减值损失 200 万元再在 X、Y、Z 设备之间按账面价值的比例进行分摊。The impairment loss of 2.6 million Yuan should first charge against 0.6 million Yuan of carrying amount of the goodwill which is apportioned to the asset group,then the remaining 2 million Yuan impairment loss should be apportioned to the equipment X,Y and Z on the basis of the weights of their book values.X 设备分摊的减值损失200320/1 20053.33（万元）Impairment loss apportioned to the equipment X200320/1 2000.5333 million Yuan Y 设备应分摊的减值损失200400/1 20066.67（万元）Impairment loss apportioned to the equipment Y200400/1 2000.6667 million Yuan Z 设备应分摊的减值损失200480/1 20080（万元）Impairment loss apportioned to the equipment Z200480/1 2000.8 million Yuan B 资产组包含商誉的账面价值1 0001 000/540840（万元）Book value of the asset group B containing the goodwill1 0001 000/5408.4 million Yuan B 资产组的可收回金额 820 万元小于其包含商誉的账面价值 840 万元，应确认资产减值损失 20 万元。The recoverable amount of the asset group B is 8.2 million Yuan,which is less than 8.4 million Yuan of its book