参考答案

①甲公司计算确定的设备A、B、C的减值准备金额不正确。
理由：该生产线应计提的减值准备金额应当在设备A、B、C之间进行分配。
正确的金额：
设备A应计提的减值准备金额=602.77×900/2000≈271.25（万元）
设备B应计提的减值准备金额=602.77×600/2000≈180.83（万元）
设备C应计提的减值准备金额=602.77×500/2000≈150.69（万元）
设备C计提减值后的账面价值=500-150.69=349.31（万元），大于设备C公允价值减去处置费用后的净额300（340-40）万元。因此，设备C应该计提减值准备150.69万元。
②甲公司计算确定的设备D的减值准备金额不正确。
理由：应当按照资产预计未来现金流量现值与预计售价减去处置费用的净额中两者较高者作为资产的可收回金额，并与资产账面价值进行比较，以确定减值金额。
正确的减值金额：
对设备D应计提的减值准备金额=1200-1180=20（万元）
[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