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？
　　Which of the following statements concerning the impairment of fixed assets under U.S. GAAP is true?
　　Ⅰ.Impairment losses are shown on the income statement net of tax.
　　Ⅱ.The test for recoverability compares the present value of all expected future cash flows produced by the fixed asset to its carrying value.
　　Ⅲ.To determine the amount of any impairment loss, fair value must be used.
　　I and II.
　　a. I.
　　b. III.
　　c. II.
　　Explanation
　　Choice "c" is correct. The third statement is true. The first statement is incorrect, since impairment losses are shown as a component of income from continuing operations, before tax. The second statement is also false. To determine whether an impairment loss exists, undiscounted future cash flows are compared to carrying value. If an impairment loss exists, then the fair value of the asset can be used to determine the amount of the loss to be recognized.
　　Choices "b", "d", and "a" are incorrect. Each of these incorrectly includes one or more of statements 1 and 2 as correct.
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