注会-会计英语讲义(12)

会计英语基础讲义

●None of the ‘other tangible non-current assets’ has a net realisable value（可实现净值） (net selling price) that is greater than their carrying value.

●The net current assets are stated at the lower of cost and net realisable value. Required

(1) Compute the amount of the impairment of the Drummond plc cash generating unit arising from the impairment review.

(2) Allocate the impairment loss between the components of the net assets of Drummond plc.

(3) Show the values of each of the components of the net assets of Drummond plc for inclusion in Ramsey plc’s financial statements, immediately after the necessary adjustments have been made, to reflect the results of the impairment review. Notes

(1) The discount rate appropriate to the activities of Drummond plc is 11%.

(2) Assume you are making your calculations on 31 December 20X5.