第八部分 資產減值*
impairment of assets 資產減值
【講解】
impairment [洂’p爂洀夀渂琀崀 n. 損害，傷害
impairment loss for an asset 資產減值損失
recognizing an impairment loss for an asset 資產減值損失的確認
recoverable amount 可收回金額
【講解】
recoverable [r’k瘂夀爂夀戂氀崀愀攙樀. 可收回的，可補償?shù)?，可恢復?BR> measuring recoverable amount of an asset 資產可回收金額的計量
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】可收回金額應當根據(jù)資產的公允價值減去處置費用后的凈額與資產預計未來現(xiàn)金流量的現(xiàn)值兩者之間較高者確定。
indicators of assets impairment 資產減值的跡象
【講解】
indicator [’渂攙樀欂攀樀琂夀嶗渀. 指標，指示器
testing of assets impairment 資產減值的測試
internal transferring price 內部轉移價格
asset group 資產組
impairment testing for corporate assets/to test corporate assets for impairment 總部資產的減值測試
corporate assets 總部資產
goodwill/business reputation 商譽
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】資產組或者資產組組合的可收回金額低于其賬面價值的(總部資產和商譽分攤至某資產組或者資產組組合的，該資產組或者資產組組合的賬面價值應當包括相關總部資產和商譽的分攤額)，應當確認相應的減值損失。
carrying amount 賬面價值
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】抵減后的各資產的賬面價值不得低于以下三者之中者：該資產的公允減值減去處置費用后的凈額(如可確定的)、該資產預計未來現(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 [pr’d攂欀茀()n] of cash flows 現(xiàn)金流預計
provision for impairment loss of the asset 資產減值損失計提
【講解】
provision [pr’v鈂()n] n. 準備，條款，規(guī)定，供應，(會計上)預計負債
impairment of assets 資產減值
【講解】
impairment [洂’p爂洀夀渂琀崀 n. 損害，傷害
impairment loss for an asset 資產減值損失
recognizing an impairment loss for an asset 資產減值損失的確認
recoverable amount 可收回金額
【講解】
recoverable [r’k瘂夀爂夀戂氀崀愀攙樀. 可收回的，可補償?shù)?，可恢復?BR> measuring recoverable amount of an asset 資產可回收金額的計量
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】可收回金額應當根據(jù)資產的公允價值減去處置費用后的凈額與資產預計未來現(xiàn)金流量的現(xiàn)值兩者之間較高者確定。
indicators of assets impairment 資產減值的跡象
【講解】
indicator [’渂攙樀欂攀樀琂夀嶗渀. 指標，指示器
testing of assets impairment 資產減值的測試
internal transferring price 內部轉移價格
asset group 資產組
impairment testing for corporate assets/to test corporate assets for impairment 總部資產的減值測試
corporate assets 總部資產
goodwill/business reputation 商譽
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】資產組或者資產組組合的可收回金額低于其賬面價值的(總部資產和商譽分攤至某資產組或者資產組組合的，該資產組或者資產組組合的賬面價值應當包括相關總部資產和商譽的分攤額)，應當確認相應的減值損失。
carrying amount 賬面價值
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】抵減后的各資產的賬面價值不得低于以下三者之中者：該資產的公允減值減去處置費用后的凈額(如可確定的)、該資產預計未來現(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 [pr’d攂欀茀()n] of cash flows 現(xiàn)金流預計
provision for impairment loss of the asset 資產減值損失計提
【講解】
provision [pr’v鈂()n] n. 準備，條款，規(guī)定，供應，(會計上)預計負債