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A公司2015年末有关资产减值的资料如下:(1)2015年8月,A公司与甲公司签订一份甲产品销售合同,该合同为不可撤销合同。合同约定在2016年2月底A公司以每吨4.5万元的价格公司销售300吨M产品,违约金为合同总价款的20%。至2015年年底,A公司已经生产出M产品300吨,每吨成本为5万元,假定不考虑其他因素。 ( 2)A公司2015年12月31日一项无形资产发生减值,预计未来现金流量现值为300万元,预计公允价值减去处置费用后的净额为540万元。该无形资产为2011年1月1日购入,实际成本为1500万元,摊销年限为10年,采用直线法摊销。减值准备后,该无形资产原摊销年限和摊销方法不变。下列有关A公司2015年相关会计处理中,表述正确的有( )。A.
A公司M产品存货跌价准备150万元
B.
A公司应确认预计负债270万元
C.
A公司应确认资产减值损失360万元
D.
A公司应计提无形资产减值准备210万元
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