2014年注册会计师英语零基础通关词汇第八讲

　　 indicators of assets impairment 资产减值的迹象
　　【讲解】
　　 indicator [’ɪndɪkeɪtə]n. 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。

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