impairment of assets 资产减值

 
　　【讲解】
　　impairment [ɪm’pɛrmənt] n. 损害，伤害
　　impairment loss for an asset 资产减值损失
　　recognizing an impairment loss for an asset 资产减值损失的确认
　　recoverable amount 可收回金额
 
　　【讲解】
　　recoverable [rɪ’kʌvərəbl]adj. 可收回的，可补偿的，可恢复的
　　measuring recoverable amount of an asset 资产可回收金额的计量
　　e.g. The recoverable amount of an asset is the higher of its fair value less costs to sell and the present value of the future cash flows expected to be derived from the asset.
　　【译】可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
　　indicators of assets impairment 资产减值的迹象
 
　　
 
 

 
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