三、计算分析题

　　1、

　　【正确答案】 2×11年1月1日购入时：

　　借：无形资产 500

　　贷：银行存款 500(1分)

　　On January 1st year, 2×11, when Conpany Jia acquire the intangible asset:

　　Dr: Intangible asset 500

　　Cr: Bank deposit 500

　　【正确答案】 2×12年年末，企业应该对该无形资产计提资产减值准备。(1分)

　　2×12年12月31日该无形资产计提减值准备前的账面价值=500-500/10×2=400(万元);可收回金额是300万元，账面价值大于可收回金额，因此需要对该无形资产计提减值准备金额;应计提资产减值损失的金额=400-300=100(万元);相关会计分录为：

　　借：资产减值损失 100

　　贷：无形资产减值准备 100(2分)

　　In the end of year 2×12，Company Jia should accrue impairment provision for the intangible asset.

　　On December 31st，2×12， the book value of intangible asset prior to the accrual of impairment=500-500/10×2=400 (in ten thousand Yuan);The recoverable amount is 3 million Yuan， the book value is greater than recoverable amount，so impairment provision for the impairment should be accrued. The amount of impairment loss should be accrued = 400-300=100 (in ten thousand Yuan). Related entries are:

　　Dr: Impairment loss 100

　　Cr: Impairment provision for intangible asset 100

　　【正确答案】 ①2×12年末，该无形资产发生了减值，应该按照计提减值准备后的无形资产的账面价值在剩余使用年限内进行分摊，甲公司2013年应计提的累计摊销=300/8=37.5(万元);(1分)

　　②2×13年年末甲公司应对该无形资产计提资产减值损失;2×13年12月31日无形资产计提减值准备之前的账面价值=300-37.5=262.5(万元);无形资产的可收回金额=150(万元)，该无形资产的账面价值大于其可收回金额，因此甲公司应对该无形资产计提资产减值准备;计提资产减值损失的金额=262.5-150=112.5(万元);相关会计分录：

　　借：资产减值损失 112.5

　　贷：无形资产减值准备 112.5(2分)

　　①In the end of year 2×12, the intangible asset impaired, so the intangible asset should be amortized based on the book value after impairment provision during remaining useful life，the amount of accumulated amortization that Company Jia should accrue in year 2×13=300/8=37.5 (in ten thousand Yuan)

　　②At the end of year 2013，Company Jia should accrue intangible asset impairment loss;on December 31st，2×13，book value of intangible asset before impairment provision = 300-37.5=262.5 (in ten thousand Yuan);Recoverable amount=150(in ten thousand Yuan)，the book value is greater than recoverable amount，so Company Jia should accrue impairment provision for the intangible asset impairment;The amount of accrual impairment loss = 262.5-150=112.5(in ten thousand Yuan);Accounting entry is as follow：

　　Dr: Impairment loss 112.5

　　Cr: Impairment provision for intangible asset 112.5

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