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案例分析题一【分析提示】1、不正确。理由:专利权X、设备Y及设备Z各单项资产均无法独立产生现金流入,三项资产共同产生现金流入,应将专利权X、设备Y及设备Z构成一个资产组。而包装机由独立核算的包装车间使用,公司生产的产品进行包装时需按市场价格向包装车间内部结算包装费,能独立产生现金流入,不应包含在上述资产组中。2、该公司应选择15%作折现率。折
Case Analysis Question 1 [Analysis tips] 1, not correct. Rationale: Patent X, Equipment Y and Equipment Z are unable to independently generate cash inflows for each individual asset. The three assets together generate cash inflows. Patent X, Equipment Y and Equipment Z shall form an asset group. The packaging machine is used by the independent accounting packaging workshop. When the products produced by the company are packaged, the packaging fee should be settled inside the packaging workshop according to the market price, which can independently generate cash inflows and should not be included in the above asset groups. 2, the company should choose 15% discount rate. fold