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单词 recoverable amount
释义
recoverable amount
/ r??k?v?r?bl ??ma?nt /
  • 简明释义
  • 可收回金额:指资产或现金流量产生的未来经济利益的估计值,用于评估资产的净现值或确定资产的减值准备。
  • 网络释义
  • 1

    ?可回收金额

    ...论文 关键词:资产减值,可回收金额,资产减值转回,盈余管理 [gap=1480]Key Words: impairment of assets, recoverable amount, back impairment of assets, earnings management ...

  • 2

    ?可收回金额

    对资产减值会计确认与计量问题的思考 财务会计毕业论文格式范文_论文天下 关键词:资产减值;可收回金额;确认;计量 [gap=1616]Key words:Assets Impairment;Recoverable Amount;Recognition;Measurement

  • 3

    ?可收回价值

    以资产减值为例,会计准则中规定,当企业资产的账面价值低于资产可收回价值recoverable amount),企业应该确认资产减值损失。对可能存在减值的资产确定其可收回价值并与资产的账面价值进行比较确定资产的减值损失。

短语
  • 双语例句
  • 1
    Article 2 the term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.
    第二条资产减值,是指资产的可收回金额低于其账面价值。
  • 2
    Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
    第二条资产减值,是指资产的可收回金额低于其账面价值。
  • 3
    Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
    第六条资产存在减值迹象的,应当估计其可收回金额。
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更新时间:2025/1/25 12:19:59