2014年注册会计师考试英语零基础词汇第八讲

　　impairment of assets 资产减值

　　【讲解】

　　impairment [洂’p爂洀夀渂琀崀 n. 损害，伤害

　　impairment loss for an asset 资产减值损失

　　recognizing an impairment loss for an asset 资产减值损失的确认

　　recoverable amount 可收回金额

　　【讲解】

　　recoverable [r’k瘂夀爂夀戂氀崀愀搀樀. 可收回的，可补偿的，可恢复的

　　measuring recoverable amount of an asset 资产可回收金额的计量

　　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.

　　【译】可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。

　　indicators of assets impairment 资产减值的迹象

　　【讲解】

　　indicator [’渂搀樀欂攀樀琂夀崂渀. 指标，指示器

　　testing of assets impairment 资产减值的测试

　　internal transferring price 内部转移价格

　　asset group 资产组

　　impairment testing for corporate assets/to test corporate assets for impairment 总部资产的减值测试

　　corporate assets 总部资产

　　goodwill/business reputation 商誉

　　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.

　　【译】资产组或者资产组组合的可收回金额低于其账面价值的(总部资产和商誉分摊至某资产组或者资产组组合的，该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额)，应当确认相应的减值损失。

　　carrying amount 账面价值

　　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.

　　【译】抵减后的各资产的账面价值不得低于以下三者之中者：该资产的公允减值减去处置费用后的净额(如可确定的)、该资产预计未来现金流量的现值(如可确定的)和零。

　　an arm’s length transaction 公平交易

　　projection [pr’d攂欀茀()n] of cash flows 现金流预计

　　provision for impairment loss of the asset 资产减值损失计提

　　【讲解】

　　provision [pr’v鈂()n] n. 准备，条款，规定，供应，(会计上)预计负债