注册会计师-会计第1页第02讲总部资产的减值处理和商誉的减值处理考点四：总部资产的减值处理TreatmentsofImpairmentofAssetsofHeadquarters企业总部资产包括企业集团或其事业部的办公楼、电子数据处理设备、研发中心等资产。Theassetsofheadquartersofanenterpriseshallincludetheofficebuildings,electronicdataprocessingequipments,researchanddevelopmentcenteroftheenterprisegrouporitsbusinessdepartments.总部资产的显著特征是难以脱离其他资产或者资产组来产生独立的现金流入，而且其账面价值难以完全归属于某一资产组。Anobviouscharacteroftheassetsofheadquartersisthatitisdifficulttogenerateindependentcashinflowwhenitisseparatedfromotherassetsorassetgroupanddifficulttoattributeitsbookvaluecompletelytoacertaingroup.因此，总部资产通常难以单独进行减值测试，需要结合其他相关资产组或者资产组组合进行。Therefore,theimpairmenttestisnormallydifficulttobedoneseparatelyfortheassetsofheadquartersandonlytobedonewithotherrelevantassetgrouporcombinationoftheassetgroups.企业对某一资产组进行减值测试时，应当先认定所有与该资产组相关的总部资产，再根据相关总部资产能否按照合理和一致的基础分摊至该资产组分别下列情况处理：Whenanenterpriseconductsanimpairmenttestonacertainassetgroup,itshallfirstdeterminealltheassetsoftheheadquarterswhicharerelatedtotheassetgroup,thentreatitaccordingtothefollowingcircumstancesrespectivelybytakingintoconsiderationwhethertheassetsoftheheadquarterscanbeapportionedtothisassetgrouponareasonableandconsistentbasis：（1）对于相关总部资产能够按照合理和一致的基础分摊至该资产组的部分，应当将该部分总部资产的账面价值分摊至该资产组，再据以比较该资产组的账面价值（包括已分摊的总部资产的账面价值部分）和可收回金额，并按照资产组减值损失处理顺序和方法进行处理。Forthepartoftherelevantassetsoftheheadquartersthatcanbeapportionedtothisassetgrouponareasonableandconsistentbasis,theenterpriseshallapportionthebookvalueofthisproportiontothisassetgroup,thencomparethebookvalueoftheassetgroup（includingthebookvalueoftheheadquarters’assetswhichhavebeenapportionedto）withitsrecoverableamountandtreatitinpursuanceoftheafores...
