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中英对照法律资源--企业会计准则第8号--资产减值 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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ng the asset to the expected conditions for use). 该现金流出应当是可直接归属于或者可通过合理和一致的基础分配到资产中的现金流出。 <westbank> The outflow of cash shall be the outflow cash that is directly attributable to, or that may be distributed to the asset on reasonable and consistent basis. （三）资产使用寿命结束时，处置资产所收到或者支付的净现金流量。该现金流量应当是在公平交易中，熟悉情况的交易双方自愿进行交易时，企业预期可从资产的处置中获取或者支付的、减去预计处置费用后的金额。 <westbank> (3)At the end of the service life of an asset, the net cash flow received or paid for the disposal of the asset. The cash flow shall be, during the process of fair transaction between parties that are familiar with the situation on their own free will, the amount expected to obtain from or pay for the disposal of the asset minus the expected disposal expenses. 第十一条预计资产未来现金流量时，企业管理层应当在合理和有依据的基础上对资产剩余使用寿命内整个经济状况进行最佳估计。 <westbank> Article 11When making an estimate of the future cash flow of an asset, the managers of the enterprise shall make a best estimate of the entire economic status of the asset in its remaining service life in a reasonable and well-grounded manner. 预计资产的未来现金流量，应当以经企业管理层批准的最近财务预算或者预测数据，以及该预算或者预测期之后年份稳定的或者递减的增长率为基础。 <westbank> The expected future cash flow of an asset shall base on the latest financial budget or forecast data as well as the stable or regressive growth rates after the year of the aforesaid budget or forecast. 企业管理层如能证明递增的增长率是合理的，可以以递增的增长率为基础。 <westbank> Where the managers can prove that the progressive growth rates are reasonable, the expected future cash flow of the asset may base on the progressive growth rates. 建立在预算或者预测基础上的预计现金流量最多涵盖5 年，企业管理层如能证明更长的期间是合理的，可以涵盖更长的期间。 <westbank> The expected cash flow set forth on the basis of the budget or forecast can cover 5 years at most. Where the managers can prove that a longer period is reasonable, it may cover longer time. 在对预算或者预测期之后年份的现金流量进行预计时，所使用的增长率除了企业能够证明更高的增长率是合理的之外，不应当超过企业经营的产品、市场、所处的行业或者所在国家或者地区的长期平均增长率，或者该资产所处市场的长期平均增长率。 <westbank> When making estimate of the cash flow after the year of the budget or forecast, the growth rates adopted shall not, unless the enterprise can prove that it is reasonable to adopt higher growth rates, exceed the long-term average growth rate of the products, or the market, or the industrial field which the enterprise belongs to, or the country or region where the enterprise is located, or the long-term average growth rate of the market where the asset is situated. 第十二条预计资产的未来现金流量，应当以资产的当前状况为基础，不应当包括与将来可能会发生的、尚未作出承诺的重组事项或者与资产改良有关的预计未来现金流量。 <westbank> Article 12The expected future cash flow of an asset shall base on the current status of the asset. It shall not include any possible and uncommitted recombination items or any expected future cash flow related to the asset improvement. 预计资产的未来现金流量也不应当包括筹资活动产生的现金流入或者流出以及与所得税收付有关的现金流量。 <westbank> The expected future cash flow of an asset shall not include the cash inflow or outflow generated by financing activities, or the cash flow related to the receipt or payment of income taxes. 企业已经承诺重组的，在确定资产的未来现金流量的现值时，预计的未来现金流入和流出数，应当反映重组所能节约的费用和由重组所带来的其他利益，以及因重组所导致的估计未来现金流出数。 <westbank> Where an enterprise has made a commitment of recombination, when determining the current value of the future cash flow of assets, the amounts of the expected future cash inflow and outflow shall reflect the expenses that can be saved in the recombination, other benefits to be brought about by the recombination, and the estimated amount of the future cash outflow that may result from the recombination. 其中重组所能节约的费用和由重组所带来的其他利益，通常应当根据企业管理层批准的最近财务预算或者预测数据进行估计； <westbank> Generally, the expenses that can be saved in the recombination and other benefits that could be brought about by the recombination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise. 因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号――或有事项》所确认的因重组所发生的预计负债金额进行估计。 <westbank> The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the Accounting Standard for Business Enterprises - Contingencies. 第十三条折现率是反映当前市场货币时间价值和资产特定风险的税前利率。 <westbank> Article 13The discount rate is the pre-tax interest rate, which can reflect the time value of money in the present market and the specific risks of the asset. 该折现率是企业在购置或者投资资产时所要求的必要报酬率。 <westbank> The discount rate is the necessary return rate as required by an enterprise when it purchases or invests in the asset. 在预计资产的未来现金流量时已经对资产特定风险的影响作了调整的，估计折现率不需要考虑这些特定风险。 <westbank> Where an adjustment has been made to the specific risks of the asset when an estimate of the future cash flow of an asset is made, it does not need to take into consideration these specific risks when making an estimate of the discount rate. 如果用于估计折现率的基础是税后的，应当将其调整为税前的折现率。 <westbank> Where the estimate of the discount rate is based on the post-tax factors, it shall be adjusted to the pre-tax discount rate. 第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值； <westbank> Article 14Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency. 然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。 <westbank> Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated. 第四章 资产减值损失的确定 <westbank> Chapter IV Determination of Losses of Asset Impairment 第十五条可收回金额的计量结果表明，资产的可收回金额低于其账面价值的，应当将资产的账面价值减记至可收回金额，减记的金额确认为资产减值损失，计入当期损益，同时计提相应的资产减值准备。 <westbank> Article 15Where the measurement result of the recoverable amount indicates that an asset's recoverable amount is lower than its carrying value, the carrying value of the asset shall be recorded down to the recoverable amount, and the reduced amount shall be recognized as the loss of asset impairment and be recorded as the profit or loss for the current period. Simultaneously, a provision for the asset impairment shall be made accordingly. 第十六条资产减值损失确认后，减值资产的折旧或者摊销费用应当在未来期间作相应调整，以使该资产在剩余使用寿命内，系统地分摊调整后的资产账面价值（扣除预计净残值）。 <westbank> Article 16After the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post-adjustment carrying value of the asset systematically (deducting the expected net salvage value) within the residual service life of the asset. 第十七条资产减值损失一经确认，在以后会计期间不得转回。 <westbank> Article 17Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods. 第五章 资产组的认定及减值处理 <westbank> Chapter V Recognition of Group Assets and Treatments of Impairment 第十八条有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。 <westbank> Article 18Where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount. 企业难以对单项资产的可收回金额进行估计的，应当以该资产所属的资产组为基础确定资产组的可收回金额。 <westbank> Where it is difficult to do so, it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs. 资产组的认定，应当以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。 <westbank> The recognition of an asset group shall base on whether the main cash inflow generated by the asset group is independent of those generated by other assets or other group assets. 同时，在认定资产组时，应当考虑企业管理层管理生产经营活动的方式（如是按照生产线、业务种类还是按照地区或者区域等）和对资产的持续使用或者处置的决策方式等。 <westbank> Simultaneously, when recognizing an asset group, the enterprise shall take into consideration how its managers manage the production and business activities (for example, according to the production lines, business varieties or according to the regions or areas), and the ways of decision-making for the continuous use or disposal of the assets, etc. 几项资产的组合生产的产品（或者其他产出）存在活跃市场的，即使部分或者所有这些产品（或者其他产出）均供内部使用，也应当在符合前款规定的情况下，将这几项资产的组合认定为一个资产组。 <westbank> Where there is an active market for the products manufactured by (or other outputs of) a combination of several assets, even if some or all of these products (or other outputs) are provided for the internal use, the enterprise shall also recognize this combination of assets as an asset group on the condition that the provisions of the preceding paragraph are accorded with. 如果该资产组的现金流入受内部转移价格的影响，应当按照企业管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。 <westbank> Where the cash inflow of the asset group is affected by the internal transfer price, the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction. 资产组一经确定，各个会计期间应当保持一致，不得随意变更。 <westbank> Once an asset group is recognized, it shall be kept consistent during different accounting periods, and not be changed at will. 如需变更，企业管理层应当证明该变更是合理的，并根据本准则第二十七条的规定在附注中作相应说明。 <westbank> Where it is necessary to make any change, the managers of the enterprise shall prove that this change is reasonable, and shall make an explanation pursuant to Article 27 of these Standards in its annotation. 第十九条资产组账面价值的确定基础应当与其可收回金额的确定方式相一致。 <westbank> Article 19The basis for the determination of the carrying value of an asset group shall be the same as that for the determinat实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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