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。
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