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　　第八部分 資產(chǎn)減值*

　　impairment of assets 資產(chǎn)減值

　　【講解】

　　impairment [ɪm’pɛrmənt] n. 損害，傷害

　　impairment loss for an asset 資產(chǎn)減值損失

　　recognizing an impairment loss for an asset 資產(chǎn)減值損失的確認(rèn)

　　recoverable amount 可收回金額

　　【講解】

　　recoverable [rɪ’kʌvərəbl]adj. 可收回的，可補(bǔ)償?shù)模苫謴?fù)的

　　measuring recoverable amount of an asset 資產(chǎn)可回收金額的計(jì)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.

　　【譯】可收回金額應(yīng)當(dāng)根據(jù)資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值兩者之間較高者確定。

　　indicators of assets impairment 資產(chǎn)減值的跡象

　　【講解】

　　indicator [’ɪndɪkeɪtə]n. 指標(biāo)，指示器

　　testing of assets impairment 資產(chǎn)減值的測試

　　internal transferring price 內(nèi)部轉(zhuǎn)移價(jià)格

　　asset group 資產(chǎn)組

　　impairment testing for corporate assets/to test corporate assets for impairment 總部資產(chǎn)的減值測試

　　corporate assets 總部資產(chǎn)

　　goodwill/business reputation 商譽(yù)

　　e.g. Where the recoverable amount of an asset group or a set of asset groups is less than its carrying amount (that carrying amount shall include the allocated portion of any goodwill and corporate asset, if goodwill and corporate asset are allocated to that asset group or set of asset groups), impairment loss shall be recognized accordingly.

　　【譯】資產(chǎn)組或者資產(chǎn)組組合的可收回金額低于其賬面價(jià)值的(總部資產(chǎn)和商譽(yù)分?jǐn)傊聊迟Y產(chǎn)組或者資產(chǎn)組組合的，該資產(chǎn)組或者資產(chǎn)組組合的賬面價(jià)值應(yīng)當(dāng)包括相關(guān)總部資產(chǎn)和商譽(yù)的分?jǐn)傤~)，應(yīng)當(dāng)確認(rèn)相應(yīng)的減值損失。

　　carrying amount 賬面價(jià)值

　　e.g. The carrying amount of an impaired asset shall not be reduced to an amount below the highest of the three items below: (i) its fair value less costs to sell (if determinable); (ii) its present value of future cash flows (if determinable); and (iii) zero.

　　【譯】抵減后的各資產(chǎn)的賬面價(jià)值不得低于以下三者之中最高者：該資產(chǎn)的公允減值減去處置費(fèi)用后的凈額(如可確定的)、該資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值(如可確定的)和零。

　　an arm’s length transaction 公平交易

　　projection [prə’dʒekʃ(ə)n] of cash flows 現(xiàn)金流預(yù)計(jì)

　　provision for impairment loss of the asset 資產(chǎn)減值損失計(jì)提

　　【講解】

　　provision [prə’vɪʒ(ə)n] n. 準(zhǔn)備，條款，規(guī)定，供應(yīng)，(會計(jì)上)預(yù)計(jì)負(fù)債

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