impairment loss的意思

impairment loss中文翻譯：

減值損失

相似詞語短語

impairments───損害；損傷

impairment───n.（身體或智力方面的）缺陷；（身體機能的）損傷，削弱

employment laws───雇傭法

impatient of───無法容忍

implementors───n.實現者；系統

patent logs───拖曳式計程儀

important lesson───重要教訓

employment law───雇傭法

garment bags───保護衣服用的塑膠套

雙語使用場景

serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset.───發生重大減值損失的資產是單項資產的，應當披露該單項資產的性質。

This requires an additional allocation of the impairment loss ( explained below ).───這需要損害損失的附加配置.

Above - mentioned implied that the less corporate governance mechanism, the more probability of asset impairment loss recognized.───上述結果意謂著公司治理機制較差的公司, 愈有可能認列減損損失.

Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss.───營業費用：銷售費用，管理費用，財務費用，減值損失。

The impairment loss is recognised as an expense in the profit and loss account.───減值虧損乃于損益帳確認為開支.

When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.───當事實和環境表明賬面價值超過了可收回金額時，主體應當根據《國際會計準則第36號》計量、列報和披露產生的減值損失。

英語使用場景

In such cases the company recognizes an impairment loss for the amount the carrying value exceeds fair value.

Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss.

The main reasons are briefly described under the following headings: physical problems; mental problems; problems due to sensory impairment/loss.

This requires an additional allocation of the impairment loss ( explained below ).

For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.

FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.

The impairment loss allocated to a long-lived asset should not reduce its carrying value below fair value.

The impairment loss is recognised as an expense in the profit and loss account.