【问答】1、说明资产组认定的依据,并根据上述资料中的会计处理(1)判断甲公司关于资产组的认定是否正确。
【答案及解析】甲公司关于资产组的认定正确。(1分) 资产组的认定,应当以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据,还应当考虑企业管理层对生产经营活动的管理或者监控方式(如是按照生产线、业务种类还是按照地区或者区域等)和对资产的持续使用或者处置的决策方式等。(1分) The recognition of asset group should be based on that whether or not the main cash inflows of asset group are independent of cash inflows of other assets or asset group, the management or monitoring method of operating activities by management (such as according to production line, business category, area or region and etc) and the decision-making method of continuous using or disposing assets should be considered.(1分) The asset group recognition of Jia Company is correct.(2分)