企業(yè)會(huì)計(jì)準(zhǔn)則08號(hào)--資產(chǎn)減值(中英文對(duì)照)

1、.企業(yè)會(huì)計(jì)準(zhǔn)則第8 號(hào) 資產(chǎn)減值A(chǔ)ccounting Standard for Business Enterprises No. 8 - Impairment of Assets第一章總則Chapter I General Provisions第一條 為了規(guī)范資產(chǎn)減值的確認(rèn)、計(jì)量和相關(guān)信息的披露，根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則 基本準(zhǔn)則，制定本準(zhǔn)則。Article 1 To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information,

2、these Standards are formulated according to the Accounting Standard for Business Enterprises Basic Standards.第二條資產(chǎn)減值，是指資產(chǎn)的可收回金額低于其賬面價(jià)值。Article 2 The term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.本準(zhǔn)則中的資產(chǎn)，除了特別規(guī)定外，包括單項(xiàng)資產(chǎn)和資產(chǎn)組。The a

3、ssets as mentioned in these standards shall include single item assets and group assets.資產(chǎn)組， 是指企業(yè)可以認(rèn)定的最小資產(chǎn)組合， 其產(chǎn)生的現(xiàn)金流入應(yīng)當(dāng)基本上獨(dú)立于其他資產(chǎn)或者資產(chǎn)組產(chǎn)生的現(xiàn)金流入。The term "group assets " refers to a minimum combination of assets that may be recognized by an enterprise, by which the flow-in cash generated sha

4、ll be generally independent of those by other assets or group assets.第三條下列各項(xiàng)適用其他相關(guān)會(huì)計(jì)準(zhǔn)則：Article 3The following items shall be subject to other relevant accounting standards:（一）存貨的減值，適用企業(yè)會(huì)計(jì)準(zhǔn)則第1 號(hào) 存貨。(1) The impairment of inventories shall be subject to the Accounting Standard for Business Enterprises

5、No. 1 - Inventories;（二）采用公允價(jià)值模式計(jì)量的投資性房地產(chǎn)的減值，適用企業(yè)會(huì)計(jì)準(zhǔn)則第3 號(hào) 投資性房地產(chǎn)。(2) The impairment of investment properties measured through the fair value method shall be g subject to the Accounting Standard for Business Enterprises No.3 - Investment Properties;（三）消耗性生物資產(chǎn)的減值，適用企業(yè)會(huì)計(jì)準(zhǔn)則第5 號(hào) 生物資產(chǎn)。(3) The impairment of

6、 consumptive biological assets shall be subject to the Accounting Standard for Business Enterprises No. 5 - Biological Assets;（四）建造合同形成的資產(chǎn)的減值，適用企業(yè)會(huì)計(jì)準(zhǔn)則第15 號(hào) 建造合同。(4) The impairment of assets formed by construction contracts shall be subject to the Accounting Standard for Business Enterprises No. 15 C

7、onstruction Contracts;（五）遞延所得稅資產(chǎn)的減值，適用企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào) 所得稅。(5) The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;（六）融資租賃中出租人未擔(dān)保余值的減值，適用企業(yè)會(huì)計(jì)準(zhǔn)則第21 號(hào) 租賃。;.(6) The impairment of the unsecured residual value of the lessor in

8、 a financial leasing shall be subject to the Accounting Standard for Business Enterprises No.21 - Leases;（七）企業(yè)會(huì)計(jì)準(zhǔn)則第 22 號(hào) 金融工具確認(rèn)和計(jì)量 規(guī)范的金融資產(chǎn)的減值， 適用企業(yè)會(huì)計(jì)準(zhǔn)則第 22 號(hào) 金融工具確認(rèn)和計(jì)量。(7) The impairment of financial assets regulated by the Accounting Standard for Business Enterprises No. 22 - Recognition and Measur

9、ement of Financial Instruments shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement ofFinancial Instruments; and（八）未探明石油天然氣礦區(qū)權(quán)益的減值，適用企業(yè)會(huì)計(jì)準(zhǔn)則第27 號(hào) 石油天然氣開(kāi)采。(8) The impairment of the rights and interests of unverified petroleum and natural gas mining

10、areas shall be subject to the Accounting Standard for Business Enterprises No. 27 -Extraction of Petroleum and Natural Gas.第二章可能發(fā)生減值資產(chǎn)的認(rèn)定Chapter II Recognition of Assets with Potential Impairment第四條企業(yè)應(yīng)當(dāng)在資產(chǎn)負(fù)債表日判斷資產(chǎn)是否存在可能發(fā)生減值的跡象。因企業(yè)合并所形成的商譽(yù)和使用壽命不確定的無(wú)形資產(chǎn)， 無(wú)論是否存在減值跡象， 每年都應(yīng)當(dāng)進(jìn)行減值測(cè)試。Article 4 An enterprise

11、 shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment. No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assetswith uncertain service lives shall be s

12、ubject to impairment test every year.第五條存在下列跡象的，表明資產(chǎn)可能發(fā)生了減值：Article 5There may be an impairment of assets when one of the following signs occurs:（一）資產(chǎn)的市價(jià)當(dāng)期大幅度下跌， 其跌幅明顯高于因時(shí)間的推移或者正常使用而預(yù)計(jì)的下跌。(1) The current market price of assets falls, and its decrease is obviously higher than the expected drop over t

13、ime or due to the normal use;（二）企業(yè)經(jīng)營(yíng)所處的經(jīng)濟(jì)、 技術(shù)或者法律等環(huán)境以及資產(chǎn)所處的市場(chǎng)在當(dāng)期或者將在近期發(fā)生重大變化，從而對(duì)企業(yè)產(chǎn)生不利影響。(2) The economic, technological or legal environment in which the enterprise operates, or the market where the assets is situated will have any significant change in the current period or in thenear future, whic

14、h will cause adverse impact on the enterprise;（三）市場(chǎng)利率或者其他市場(chǎng)投資報(bào)酬率在當(dāng)期已經(jīng)提高， 從而影響企業(yè)計(jì)算資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量現(xiàn)值的折現(xiàn)率，導(dǎo)致資產(chǎn)可收回金額大幅度降低。(3) The market interest rate or any other market investment return rate has risen in the current period, and thus the discount rate of the enterprise for calculating the expected future c

15、ash flow ofthe assets will be affected, which will result in great decline of the recoverable amount of the assets;（四）有證據(jù)表明資產(chǎn)已經(jīng)陳舊過(guò)時(shí)或者其實(shí)體已經(jīng)損壞。(4) Any evidence shows that the assets have become obsolete or have been damaged substantially;（五）資產(chǎn)已經(jīng)或者將被閑置、終止使用或者計(jì)劃提前處置。;.(5) The assets have been or will be

16、 left unused, or terminated for use, or disposed ahead of schedule;（六）企業(yè)內(nèi)部報(bào)告的證據(jù)表明資產(chǎn)的經(jīng)濟(jì)績(jī)效已經(jīng)低于或者將低于預(yù)期，如資產(chǎn)所創(chuàng)造的凈現(xiàn)金流量或者實(shí)現(xiàn)的營(yíng)業(yè)利潤(rùn)（或者虧損）遠(yuǎn)遠(yuǎn)低于（或者高于）預(yù)計(jì)金額等。(6) Any evidence in the internal report of the enterprise shows that the economic performance of the assets have been or will be lower than the expected perf

17、ormance, for example, the net cash flow created by assets or the operating profit (or loss) realized is lower (higher) than the exceptedamount, etc.; and（七）其他表明資產(chǎn)可能已經(jīng)發(fā)生減值的跡象。(7) Other evidence indicates that the impairment of assets has probably occurred.第三章資產(chǎn)可收回金額的計(jì)量Chapter III Measurement of Recov

18、erable Amount of Assets第六條資產(chǎn)存在減值跡象的，應(yīng)當(dāng)估計(jì)其可收回金額。Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.可收回金額應(yīng)當(dāng)根據(jù)資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量的現(xiàn)值兩者之間較高者確定。The recoverable amount shall be determined in light of the higher one

19、of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets.處置費(fèi)用包括與資產(chǎn)處置有關(guān)的法律費(fèi)用、相關(guān)稅費(fèi)、 搬運(yùn)費(fèi)以及為使資產(chǎn)達(dá)到可銷(xiāo)售狀態(tài)所發(fā)生的直接費(fèi)用等。The disposal expenses shall include the relevant legal expenses, relevant taxes, truckage as well as t

20、he direct expenses for bringing the assets into a marketable state.第七條 資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量的現(xiàn)值，只要有一項(xiàng)超過(guò)了資產(chǎn)的賬面價(jià)值，就表明資產(chǎn)沒(méi)有發(fā)生減值，不需再估計(jì)另一項(xiàng)金額。Article 7 When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the

21、 asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.第八條 資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額，應(yīng)當(dāng)根據(jù)公平交易中銷(xiāo)售協(xié)議價(jià)格減去可直接歸屬于該資產(chǎn)處置費(fèi)用的金額確定。Article 8 The net amount of the fair value of an asset minus the disposal expenses sh

22、all be determined in light of the amount of the basis of the price as stipulated in the sales agreement in the fair transaction minus the disposal expenses directly attributable to the asset.不存在銷(xiāo)售協(xié)議但存在資產(chǎn)活躍市場(chǎng)的， 應(yīng)當(dāng)按照該資產(chǎn)的市場(chǎng)價(jià)格減去處置費(fèi)用后的金額確定。資產(chǎn)的市場(chǎng)價(jià)格通常應(yīng)當(dāng)根據(jù)資產(chǎn)的買(mǎi)方出價(jià)確定。Where there is no sales agreement but ther

23、e is an active market of assets, the net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the market price of the asset minus the disposal expenses. Generally the market price of the asset shall be determined according to the price bidden

24、 by the buyer of the asset.在不存在銷(xiāo)售協(xié)議和資產(chǎn)活躍市場(chǎng)的情況下，應(yīng)當(dāng)以可獲取的最佳信息為基礎(chǔ)，估計(jì)資產(chǎn)的;.公允價(jià)值減去處置費(fèi)用后的凈額， 該凈額可以參考同行業(yè)類(lèi)似資產(chǎn)的最近交易價(jià)格或者結(jié)果進(jìn)行估計(jì)。Where there is no sales agreement and no active market of assets, the net amount of estimated fair value of an asset minus the disposal expenses shall be estimated in light of the best

25、information available. The said net amount may be estimated by reference to the latest transaction prices or results of similar assets among the counterparts.企業(yè)按照上述規(guī)定仍然無(wú)法可靠估計(jì)資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額的，應(yīng)當(dāng)以該資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量的現(xiàn)值作為其可收回金額。Where the net amount of the fair value of an asset minus the disposal expenses ca

26、nnot be estimated reliably according to the provisions as described above, the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of the asset.第九條 資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量的現(xiàn)值，應(yīng)當(dāng)按照資產(chǎn)在持續(xù)使用過(guò)程中和最終處置時(shí)所產(chǎn)生的預(yù)計(jì)未來(lái)現(xiàn)金流量，選擇恰當(dāng)?shù)恼郜F(xiàn)率對(duì)其進(jìn)行折現(xiàn)后的金額加以確定。Article 9The current

27、 value of the expected future cash flow of an asset shall be determined bythe discounted cash with an appropriate discount rate, on the basis of the expected future cash flow generated during the continuous use or final disposal of an asset.預(yù)計(jì)資產(chǎn)未來(lái)現(xiàn)金流量的現(xiàn)值， 應(yīng)當(dāng)綜合考慮資產(chǎn)的預(yù)計(jì)未來(lái)現(xiàn)金流量、 使用壽命和折現(xiàn)率等因素。To predict th

28、e current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.第十條預(yù)計(jì)的資產(chǎn)未來(lái)現(xiàn)金流量應(yīng)當(dāng)包括下列各項(xiàng)：Article 10The expected future cash flow of an asset shall include the following items:（一）資產(chǎn)持續(xù)使用過(guò)程中預(yù)

29、計(jì)產(chǎn)生的現(xiàn)金流入。(1) The cash inflow generated during the continuous use of the asset.（二）為實(shí)現(xiàn)資產(chǎn)持續(xù)使用過(guò)程中產(chǎn)生的現(xiàn)金流入所必需的預(yù)計(jì)現(xiàn)金流出（包括為使資產(chǎn)達(dá)到預(yù)定可使用狀態(tài)所發(fā)生的現(xiàn)金流出） 。該現(xiàn)金流出應(yīng)當(dāng)是可直接歸屬于或者可通過(guò)合理和一致的基礎(chǔ)分配到資產(chǎn)中的現(xiàn)金流出。(2) The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset (includin

30、g the cash outflow for bring the asset to the expected conditions for use). The outflow of cash shall be the outflow cash that is directly attributable to, or that may bedistributed to the asset on reasonable and consistent basis.（三） 資產(chǎn)使用壽命結(jié)束時(shí)，處置資產(chǎn)所收到或者支付的凈現(xiàn)金流量。該現(xiàn)金流量應(yīng)當(dāng)是在公平交易中， 熟悉情況的交易雙方自愿進(jìn)行交易時(shí)， 企業(yè)預(yù)期

31、可從資產(chǎn)的處置中獲取或者支付的、減去預(yù)計(jì)處置費(fèi)用后的金額。(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 expect

32、ed to obtain from or pay forthe disposal of the asset minus the expected disposal expenses.第十一條 預(yù)計(jì)資產(chǎn)未來(lái)現(xiàn)金流量時(shí)，企業(yè)管理層應(yīng)當(dāng)在合理和有依據(jù)的基礎(chǔ)上對(duì)資產(chǎn)剩余使用壽命內(nèi)整個(gè)經(jīng)濟(jì)狀況進(jìn)行最佳估計(jì)Article 11 When 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

33、 status of the asset in its remainingservice life in a reasonable and well-grounded manner.預(yù)計(jì)資產(chǎn)的未來(lái)現(xiàn)金流量，應(yīng)當(dāng)以經(jīng)企業(yè)管理層批準(zhǔn)的最近財(cái)務(wù)預(yù)算或者預(yù)測(cè)數(shù)據(jù)，以及該;.預(yù)算或者預(yù)測(cè)期之后年份穩(wěn)定的或者遞減的增長(zhǎng)率為基礎(chǔ)。 企業(yè)管理層如能證明遞增的增長(zhǎng)率是合理的，可以以遞增的增長(zhǎng)率為基礎(chǔ)。The expected future cash flow of an asset shall base on the latest financial budget or forecast data as wel

34、l as the stable or regressive growth rates after the year of the aforesaid budget or forecast. 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.建立在預(yù)算或者預(yù)測(cè)基礎(chǔ)上的預(yù)計(jì)現(xiàn)金流量最多涵蓋5 年，企業(yè)管理層如能證明更長(zhǎng)的期間是

35、合理的，可以涵蓋更長(zhǎng)的期間。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.在對(duì)預(yù)算或者預(yù)測(cè)期之后年份的現(xiàn)金流量進(jìn)行預(yù)計(jì)時(shí)， 所使用的增長(zhǎng)率除了企業(yè)能夠證明更高的增長(zhǎng)率是合理的之外， 不應(yīng)當(dāng)超過(guò)企業(yè)經(jīng)營(yíng)的產(chǎn)品、 市場(chǎng)、所處的行業(yè)或者所在國(guó)家或者地區(qū)的長(zhǎng)期平均增長(zhǎng)率，或者該

36、資產(chǎn)所處市場(chǎng)的長(zhǎng)期平均增長(zhǎng)率。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 indus

37、trial 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.第十二條 預(yù)計(jì)資產(chǎn)的未來(lái)現(xiàn)金流量，應(yīng)當(dāng)以資產(chǎn)的當(dāng)前狀況為基礎(chǔ)，不應(yīng)當(dāng)包括與將來(lái)可能會(huì)發(fā)生的、尚未作出承諾的重組事項(xiàng)或者與資產(chǎn)改良有關(guān)的預(yù)計(jì)未來(lái)現(xiàn)金流量。Article 12 The expected future cash flow o

38、f 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.預(yù)計(jì)資產(chǎn)的未來(lái)現(xiàn)金流量也不應(yīng)當(dāng)包括籌資活動(dòng)產(chǎn)生的現(xiàn)金流入或者流出以及與所得稅收付有關(guān)的現(xiàn)金流量。The expected future cash flow of an asset shall not includ

39、e the cash inflow or outflow generated by financing activities, or the cash flow related to the receipt or payment of income taxes.企業(yè)已經(jīng)承諾重組的， 在確定資產(chǎn)的未來(lái)現(xiàn)金流量的現(xiàn)值時(shí)，預(yù)計(jì)的未來(lái)現(xiàn)金流入和流出數(shù)，應(yīng)當(dāng)反映重組所能節(jié)約的費(fèi)用和由重組所帶來(lái)的其他利益，以及因重組所導(dǎo)致的估計(jì)未來(lái)現(xiàn)金流出數(shù)。 其中重組所能節(jié)約的費(fèi)用和由重組所帶來(lái)的其他利益，通常應(yīng)當(dāng)根據(jù)企業(yè)管理層批準(zhǔn)的最近財(cái)務(wù)預(yù)算或者預(yù)測(cè)數(shù)據(jù)進(jìn)行估計(jì)；因重組所導(dǎo)致的估計(jì)未來(lái)現(xiàn)金流出數(shù)應(yīng)當(dāng)根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則

40、第13 號(hào) 或有事項(xiàng)所確認(rèn)的因重組所發(fā)生的預(yù)計(jì)負(fù)債金額進(jìn)行估計(jì)。Where an enterprise has made a commitment of recombination, when determiningthe currentvalue 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

41、 to be brought about by the recombination, and the estimated amount of the future cash outflow that may result from the recombination. 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

42、 the latest financial budget or forecast data as approved by the management of the enterprise. 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

43、Standard for Business Enterprises - Contingencies.第十三條 折現(xiàn)率是反映當(dāng)前市場(chǎng)貨幣時(shí)間價(jià)值和資產(chǎn)特定風(fēng)險(xiǎn)的稅前利率。該折現(xiàn)率是企業(yè)在購(gòu)置或者投資資產(chǎn)時(shí)所要求的必要報(bào)酬率。;.Article 13 The 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. The discount rate is the ne

44、cessary return rate as required by an enterprise when it purchases or invests in the asset.在預(yù)計(jì)資產(chǎn)的未來(lái)現(xiàn)金流量時(shí)已經(jīng)對(duì)資產(chǎn)特定風(fēng)險(xiǎn)的影響作了調(diào)整的，估計(jì)折現(xiàn)率不需要考慮這些特定風(fēng)險(xiǎn)。如果用于估計(jì)折現(xiàn)率的基礎(chǔ)是稅后的，應(yīng)當(dāng)將其調(diào)整為稅前的折現(xiàn)率。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,

45、 it does not need to take into consideration these specific risks when making an estimate of the discount rate. Where the estimate of the discount rate is based on the post-tax factors, it shall be adjusted to the pre-tax discount rate.第十四條預(yù)計(jì)資產(chǎn)的未來(lái)現(xiàn)金流量涉及外幣的，應(yīng)當(dāng)以該資產(chǎn)所產(chǎn)生的未來(lái)現(xiàn)金流量的結(jié)算貨幣為基礎(chǔ)， 按照該貨幣適用的折現(xiàn)率計(jì)算資產(chǎn)的現(xiàn)

46、值； 然后將該外幣現(xiàn)值按照計(jì)算資產(chǎn)未來(lái)現(xiàn)金流量現(xiàn)值當(dāng)日的即期匯率進(jìn)行折算。Article 14Where the expected future cash flow of anasset involves any foreign currency,thecurrent 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

47、 to this currency. 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.第四章資產(chǎn)減值損失的確定Chapter IV Determination of Losses of Asset Impairment第十五條可收回金額的計(jì)量結(jié)果表明，資產(chǎn)的可收回金額低于其賬面價(jià)值的，應(yīng)當(dāng)將資產(chǎn)的賬面價(jià)值減記至可收回金

48、額， 減記的金額確認(rèn)為資產(chǎn)減值損失， 計(jì)入當(dāng)期損益， 同時(shí)計(jì)提相應(yīng)的資產(chǎn)減值準(zhǔn)備。Article 15 Where 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

49、 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.第十六條 資產(chǎn)減值損失確認(rèn)后， 減值資產(chǎn)的折舊或者攤銷(xiāo)費(fèi)用應(yīng)當(dāng)在未來(lái)期間作相應(yīng)調(diào)整，以使該資產(chǎn)在剩余使用壽命內(nèi)，系統(tǒng)地分?jǐn)傉{(diào)整后的資產(chǎn)賬面價(jià)值（扣除預(yù)計(jì)凈殘值）。Article 16 After the loss of as

50、set 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 serv

51、ice life of the asset.第十七條資產(chǎn)減值損失一經(jīng)確認(rèn)，在以后會(huì)計(jì)期間不得轉(zhuǎn)回。Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.第五章資產(chǎn)組的認(rèn)定及減值處理Chapter V Recognition of Group Assets and Treatments of Impairment第十八條有跡象表明一項(xiàng)資產(chǎn)可能發(fā)生減值的，企業(yè)應(yīng)當(dāng)以單項(xiàng)資產(chǎn)為基礎(chǔ)估計(jì)其可收回;.金額。企業(yè)難以

52、對(duì)單項(xiàng)資產(chǎn)的可收回金額進(jìn)行估計(jì)的， 應(yīng)當(dāng)以該資產(chǎn)所屬的資產(chǎn)組為基礎(chǔ)確定資產(chǎn)組的可收回金額。Article 18 Where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount. Where it is difficult to do so, it shall determine the recoverable amount of the

53、group assets on the basis of the asset group to which the asset belongs.資產(chǎn)組的認(rèn)定， 應(yīng)當(dāng)以資產(chǎn)組產(chǎn)生的主要現(xiàn)金流入是否獨(dú)立于其他資產(chǎn)或者資產(chǎn)組的現(xiàn)金流入為依據(jù)。 同時(shí)，在認(rèn)定資產(chǎn)組時(shí)， 應(yīng)當(dāng)考慮企業(yè)管理層管理生產(chǎn)經(jīng)營(yíng)活動(dòng)的方式 （如是按照生產(chǎn)線、業(yè)務(wù)種類(lèi)還是按照地區(qū)或者區(qū)域等） 和對(duì)資產(chǎn)的持續(xù)使用或者處置的決策方式等。The recognition of an asset group shall base on whether the main cash inflow generated by the asset gr

54、oup is independent of those generated by other assets or other group assets. 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 varietie

55、s or according to the regions or areas), and the ways of decision-making for the continuous use or disposal of the assets, etc.幾項(xiàng)資產(chǎn)的組合生產(chǎn)的產(chǎn)品 （或者其他產(chǎn)出） 存在活躍市場(chǎng)的， 即使部分或者所有這些產(chǎn)品（或者其他產(chǎn)出） 均供內(nèi)部使用， 也應(yīng)當(dāng)在符合前款規(guī)定的情況下， 將這幾項(xiàng)資產(chǎn)的組合認(rèn)定為一個(gè)資產(chǎn)組。Where there is an active market for the products manufactured by (or other outp

56、uts 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.如果該資

57、產(chǎn)組的現(xiàn)金流入受內(nèi)部轉(zhuǎn)移價(jià)格的影響， 應(yīng)當(dāng)按照企業(yè)管理層在公平交易中對(duì)未來(lái)價(jià)格的最佳估計(jì)數(shù)來(lái)確定資產(chǎn)組的未來(lái)現(xiàn)金流量。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.資產(chǎn)組一經(jīng)確定，各個(gè)會(huì)計(jì)期間應(yīng)當(dāng)保持一致，不得隨意變更。Once an asset