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impairment loss
减值损失:根据美国会计准则
常用释义
词性释义
减值损失:根据美国会计准则(US GAAP),当一项资产的预计未来现金流总和小于其账面价值时,该资产的价值就会受到损害。
例句
全部
In
such
cases
the
company
recognizes
an
impairment
loss
for
the
amount
the
carrying
value
exceeds
fair
value
.
在如此的情况,公司为运送的价值超过公平的价值数量一个损害损失。
The
amount
of
impairment
loss
recognized
in
each
reporting
segment
of the current
period
,
if
segment
reporting
information
is
provided
.
提供分部报告信息的,应当披露每个报告分部当期确认的减值损失金额。?。
The
impairment
loss
allocated
to
a
long-lived
asset
should
not
reduce
its
carrying
value
below
fair
value
.
被分派到一个长命的资产损害损失在公平的价值下面不应该减少它的运送价值。
Where a
serious
impairment
loss
has been
incurred
to an
asset
group
(or
combination
of
asset
groups
,
the same
below
),
it
shall
disclose
.
发生重大减值损失的资产是资产组(或者资产组组合,下同)的,应当披露。
A
reversal of an
impairment
loss
is
recognised
as
income
immediately
.
减值亏损拨回随即确认为收入。
Impairment
loss
is
confirmed
,
not
reversed
in
subsequent
accounting
period
.
减值损失一经确认,在以后会计期间不再转回。
FASB
defines
impairment
loss
as
the
amount
by
which
the
carrying
value
exceeds
an
asset
's
fair
value
.
FASB定义损害损失如数量被哪一运送的价值超过资产的公平价值。
Silent
strokes
are
known
to
increase
the
risk
of
cognitive
impairment
(
loss
of
thinking
skills
)
,
dementia
and
full-blown
strokes
.
静态中风是以其能增加病人认知损伤(思考能力的损失)、痴呆、全身中风危险而著称。
balance sheet at
cost
less any
identified
impairment
loss
.
别减值亏损列入本公司资产负债表。
(b)The
amounts
of
impairment
loss
of
each
asset
of the
asset
group
as
recognized
in
the current
period
;
and
资产组中所包括的各项资产于当期确认的减值损失金额。