indicators of assets impairment 資產減值的跡象
　　【講解】
　　 indicator [’ɪndɪkeɪtə]n. 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。

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