indicators of assets impairment 資產(chǎn)減值的跡象
　　【講解】
　　 indicator [’ɪndɪkeɪtə]n. 指標(biāo)，指示器
　　 testing of assets impairment 資產(chǎn)減值的測試
　　 internal transferring price 內(nèi)部轉(zhuǎn)移價格
　　 asset group 資產(chǎn)組
　　 impairment testing for corporate assets/to test corporate assets for impairment 總部資產(chǎn)的減值測試
　　corporate assets 總部資產(chǎn)
　　 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(chǎn)組或者資產(chǎn)組組合的可收回金額低于其賬面價值的(總部資產(chǎn)和商譽分?jǐn)傊聊迟Y產(chǎn)組或者資產(chǎn)組組合的，該資產(chǎn)組或者資產(chǎn)組組合的賬面價值應(yīng)當(dāng)包括相關(guān)總部資產(chǎn)和商譽的分?jǐn)傤~)，應(yīng)當(dāng)確認(rèn)相應(yīng)的減值損失。

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