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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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ion of the recoverable amount. 资产组的账面价值包括可直接归属于资产组与可以合理和一致地分摊至资产组的资产账面价值，通常不应当包括已确认负债的账面价值，但如不考虑该负债金额就无法确定资产组可收回金额的除外。 <westbank> The carrying value of an asset group shall include the carrying value that may be directly attributed to or may be reasonably and consistently distributed to the asset group. Generally it shall not include the carrying value of liability that has already been recognized, unless it is unable to determine the recoverable amount of the asset group if not considering the amount of liability. 资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。 <westbank> The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset. 资产组在处置时如要求购买者承担一项负债（如环境恢复负债等）、该负债金额已经确认并计入相关资产账面价值，而且企业只能取得包括上述资产和负债在内的单一公允价值减去处置费用后的净额的，为了比较资产组的账面价值和可收回金额，在确定资产组的账面价值及其预计未来现金流量的现值时，应当将已确认的负债金额从中扣除。 <westbank> Where the purchaser is required to bear a liability (such as environment resumption liability, etc.) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group. 第二十条企业总部资产包括企业集团或其事业部的办公楼、电子数据处理设备等资产。 <westbank> Article 20The assets of the headquarter of an enterprise shall include the office buildings, electronic data processing equipments of the enterprise group or its business departments. 总部资产的显著特征是难以脱离其他资产或者资产组产生独立的现金流入，而且其账面价值难以完全归属于某一资产组。 <westbank> A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group. 有迹象表明某项总部资产可能发生减值的，企业应当计算确定该总部资产所归属的资产组或者资产组组合的可收回金额，然后将其与相应的账面价值相比较，据以判断是否需要确认减值损失。 <westbank> Where any evidence shows any possible impairment of a particular asset of the headquarter, the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to, then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss. 资产组组合，是指由若干个资产组组成的最小资产组组合，包括资产组或者资产组组合，以及按合理方法分摊的总部资产部分。 <westbank> The term "combination of group assets" refers to the minimum combination of group assets formed by several asset groups, including the asset groups or combination of group assets, and the proportion of the assets of the headquarter allocated by a reasonable method. 第二十一条企业对某一资产组进行减值测试，应当先认定所有与该资产组相关的总部资产，再根据相关总部资产能否按照合理和一致的基础分摊至该资产组分别下列情况处理。 <westbank> Article 21When an enterprise conducts an impairment test on a certain asset group, it shall first determine all the assets of the headquarter which are related to the asset group, then treat it according to the following circumstances respectively by taking into consideration whether the assets of the headquarter can be apportioned to this asset group on a reasonable and consistent basis: （一）对于相关总部资产能够按照合理和一致的基础分摊至该资产组的部分，应当将该部分总部资产的账面价值分摊至该资产组，再据以比较该资产组的账面价值（包括已分摊的总部资产的账面价值部分）和可收回金额，并按照本准则第二十二条的规定处理。 <westbank> (1)For the part of the relevant assets of the headquarter that can be apportioned to this asset group on a reasonable and consistent basis, the enterprise shall apportion the carrying value of this proportion to this asset group, then compare the carrying value of the asset (including the carrying value of the headquarters' assets which have been apportioned to) with its recoverable amount and treat it in pursuance of Article 22 of these Standards. （二）对于相关总部资产中有部分资产难以按照合理和一致的基础分摊至该资产组的，应当按照下列步骤处理： <westbank> (2)Where it is difficult to apportion some assets of the related assets of the headquarter to this asset group on a reasonable and consistent basis, the enterprise shall take the following steps to treat these assets: 首先，在不考虑相关总部资产的情况下，估计和比较资产组的账面价值和可收回金额，并按照本准则第二十二条的规定处理。 <westbank> First, without taking into consideration the relevant assets of the headquarter, estimating and comparing the carrying value with its recoverable amount of the asset group, and treating it in accordance with Article 22 of these Standards. 其次，认定由若干个资产组组成的最小的资产组组合，该资产组组合应当包括所测试的资产组与可以按照合理和一致的基础将该部分总部资产的账面价值分摊其上的部分。 <westbank> Second, deciding the minimum combination of asset groups formed by several asset groups. This combination of asset groups shall include the asset groups that have been tested, and the proportion of the carrying value of the headquarters' assets that can be apportioned to this combination on a reasonable and consistent basis. 最后，比较所认定的资产组组合的账面价值（包括已分摊的总部资产的账面价值部分）和可收回金额，并按照本准则第二十二条的规定处理。 <westbank> Finally, comparing the carrying value of the combination of asset groups it has determined (including the proportion of the headquarter' assets that have been apportioned to) with the recoverable amount of the combination, and treats it according to Article 22 of these Standards. 第二十二条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。 <westbank> Article 22Where the recoverable amount of an asset group or a combination of asset groups is lower than its carrying value (where the headquarter' assets and business reputation are apportioned to a certain asset group or a combination of asset groups, the carrying value of the asset group or the combination of asset groups shall include the amount of the relevant assets of the headquarter and business reputation that have been apportioned to), it shall be recognized as the corresponding impairment loss. 减值损失金额应当先抵减分摊至资产组或者资产组组合中商誉的账面价值，再根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重，按比例抵减其他各项资产的账面价值。 <westbank> The amount of the impairment loss shall first charge against the carrying value of the headquarter' assets and business reputation which are apportioned to the asset group or combination of asset groups, then charge it against the carrying value of other assets in proportion to the weight of other assets in the asset group or combination of asset groups with the business reputation excluded. 以上资产账面价值的抵减，应当作为各单项资产（包括商誉）的减值损失处理，计入当期损益。 <westbank> The charges against the carrying value of the assets above shall be treated as the impairment loss of the assets (including the business reputation) and recorded as profit or loss for the current period. 抵减后的各资产的账面价值不得低于以下三者之中最高者：该资产的公允价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。 <westbank> The carrying value of each asset after charging against shall not be lower than the highest one of the following three: the net amount of the fair value of the asset minus the disposal expenses (if determinable), the current value of the expected future cash flow of the asset (if determinable), and zero. 因此而导致的未能分摊的减值损失金额，应当按照相关资产组或者资产组组合中其他各项资产的账面价值所占比重进行分摊。 <westbank> The amount of impairment loss that cannot be apportioned incurred thereby shall be apportioned on the basis of the weight of the carrying value of other assets in the relevant asset group or combination of the asset groups. 第六章 商誉减值的处理 <westbank> Chapter VI Treatment of Impairment of Business Reputation 第二十三条企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。商誉应当结合与其相关的资产组或者资产组组合进行减值测试。 <westbank> Article 23The business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year. The business reputation shall, together with the related asset group or combination of asset group, be subject to the impairment test. 相关的资产组或者资产组组合应当是能够从企业合并的协同效应中受益的资产组或者资产组组合，不应当大于按照《企业会计准则第35号--分部报告》所确定的报告分部。 <westbank> The related asset group or combination of asset groups shall be the asset group or combination of asset groups that can benefit from the synergy effect of enterprise merger, and shall be smaller than the reporting segments as determined according to Accounting Standard for Business Enterprises No. 35 - Segment Reporting. 第二十四条企业进行资产减值测试，对于因企业合并形成的商誉的账面价值，应当自购买日起按照合理的方法分摊至相关的资产组；难以分摊至相关的资产组的，应当将其分摊至相关的资产组组合。 <westbank> Article 24When an enterprise makes an impairment test of assets, it shall, as of the purchasing day, apportion the carrying value of the business reputation formed by merger of enterprises to the relevant asset groups by a reasonable method. Where it is difficult to do so, it shall be apportioned to the relevant combinations of asset groups. 在将商誉的账面价值分摊至相关的资产组或者资产组组合时，应当按照各资产组或者资产组组合的公允价值占相关资产组或者资产组组合公允价值总额的比例进行分摊。 <westbank> When apportioning the carrying value of the business reputation to the relevant asset groups or combinations of asset groups, it shall be apportioned on the basis of the proportion of the fair value of each asset group or combination of asset groups to the total fair value of the relevant asset groups or combinations of asset groups. 公允价值难以可靠计量的，按照各资产组或者资产组组合的账面价值占相关资产组或者资产组组合账面价值总额的比例进行分摊。 <westbank> Where it is difficult to measure the fair value reliably, it shall be apportioned on the basis of the propo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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