2015年1-2月份USCPA（美国注册会计师）考试窗口已经正式开放，为了帮助广大即将参加考试的考生巩固相关知识，高顿网校USCPA责任小编在此悉心整理“固定资产产值”相关模拟试题如下，各位即将参加2015年USCPA考试的考生，你选对了吗？
　　When should a long-lived asset be tested for recoverability？
　　a. When the asset's fair value has decreased，and the decrease is judged to be permanent.
　　b. When events or changes in circumstances indicate that its carrying amount may not be recoverable.
　　c. When external financial statements are being prepared.
　　d. When the asset's carrying amount is less than its fair value.
　　Explanation
　　Choice “b” is correct. The carrying amount of fixed assets should be tested for recoverability at least annually or whenever events or changes in circumstances indicate the carrying amount may not be recoverable.
　　Choice “c” is incorrect. This choice leaves out the fact that events or changes in circumstances may dictate the carrying amount may not be recoverable.
　　Choice “d” is incorrect. This is not problematic.
　　Choice “a” is incorrect. Even if the fair value has decreased， it may still be above carrying value
　　小编语录：每天读书、写字、行走、思考，像向日葵一样安静而隐秘地生长。