參考答案

①甲公司計(jì)算確定的設(shè)備A、B、C的減值準(zhǔn)備金額不正確。
理由：該生產(chǎn)線應(yīng)計(jì)提的減值準(zhǔn)備金額應(yīng)當(dāng)在設(shè)備A、B、C之間進(jìn)行分配。
正確的金額：
設(shè)備A應(yīng)計(jì)提的減值準(zhǔn)備金額=602.77×900/2000≈271.25（萬元）
設(shè)備B應(yīng)計(jì)提的減值準(zhǔn)備金額=602.77×600/2000≈180.83（萬元）
設(shè)備C應(yīng)計(jì)提的減值準(zhǔn)備金額=602.77×500/2000≈150.69（萬元）
設(shè)備C計(jì)提減值后的賬面價(jià)值=500-150.69=349.31（萬元），大于設(shè)備C公允價(jià)值減去處置費(fèi)用后的凈額300（340-40）萬元。因此，設(shè)備C應(yīng)該計(jì)提減值準(zhǔn)備150.69萬元。
②甲公司計(jì)算確定的設(shè)備D的減值準(zhǔn)備金額不正確。
理由：應(yīng)當(dāng)按照資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量現(xiàn)值與預(yù)計(jì)售價(jià)減去處置費(fèi)用的凈額中兩者較高者作為資產(chǎn)的可收回金額，并與資產(chǎn)賬面價(jià)值進(jìn)行比較，以確定減值金額。
正確的減值金額：
對設(shè)備D應(yīng)計(jì)提的減值準(zhǔn)備金額=1200-1180=20（萬元）
[Answer]
（1）Cost of merger=1000×1.17+2380+2200+250=60000000 Yuan
（2）Goodwill recognized in the consolidated finan-cial statements=6000-（6000+100×75%-10×75%）×80%=11460000 Yuan
（3）The fair value of identifiable net asset throughcontinuous calculation by B Company=7368.75-10×75%+100×75%+10×75%-100÷20×75%=74400000 Yuan
（4）The goodwill is impaired.Reason：At the endof 2015，the carrying value of group asset（exclu-ding goodwill）=The fair value of net identifia-ble assets calculated since the date of Yi Compa-ny purchasing=7440 ten thousand Yuan；it isless than 8100 ten thousand Yuan recoverable a-mount；So the net identifiable asset does not haveimpairment；at the end of 2015，the carrying val-ue of asset group（including goodwill）=7440+1146/80%=8872.5 ten thousand Yuan，which ismore than 8100 ten thousand Yuan recoverable a-mount；so the impairment provision amount ofgroup asset（including goodwill）that should becarried=8872.5-8100=772.5 ten thousandYuan.
Because the identifiable asset does not have im-pairment，772.5 ten thousand Yuan is all the im-pairment provision amount of goodwill.
Goodwill stated in the consolidated financialstatements at year end 2015=1146-772.5×80%=5280000 Yuan
（5）It is correct to define A，B，C as an assetgroup.
Reason：The cash flow generated from these 3assets is independent from that from other assetsor asset groups.
（6）①The amount of provision for impairment isnot calculated correctly by A Company.Reason：the impairment amount of the produc-tion line should be allocated among equipment A，B，C.
The correct amount：
The amount of provision for impairment of equip-ment A=602.77×900/2000≈2712500 Yuan
The amount of provision for impairment of equip-ment B=602.77×600/2000≈1808300 Yuan
The amount of provision for impairment of equip-ment C=602.77×500/2000≈1506900 Yuan
After the provision for impairment，the book val-ue of equipment C is 349.31（500-150.69）tenthousand Yuan.This amount is larger than an-other amount of the equipment Cs fair value lessthe cost to sale，which is equal to 300（340-40）ten thousand Yuan。So the equipment C shouldmake the provision for impairment，which is 150.69 ten thousand Yuan.
②The amount of provision for impairment of e-quipment D is not calculated correctly by A Com-pany.
Reason：The recoverable amount of the assetshould be recognized at the higher of the presentvalue of expected future cash flows of the assetand the net amount of expected selling price lessdisposal expense，the impairment amount shouldbe recognized by comparing the recoverable a-mount and the carrying value of the asset.
The correct amount：
The amount of provision for impairment of e-quipment D=1200-1180=200000 Yuan