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。
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。
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。
Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose.
可收回金额按照资产组预计未来现金流量的现值确定的，应当披露。
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.
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。
The recoverable amount is the higher of an asset's fair value less costs to sell and the present value of the estimated future cash flow expected to be devived from the asset.
可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
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.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
Over recent decades, the consensus estimates of the amount of recoverable oil on the planet have roughly doubled.
经过数十年，对可再生石油储量的一致估计竟几乎翻了一番。
There are two bases upon which the court may assess the amount of costs recoverable.
法院可基于两点来评估当事人应获得的诉讼费数额。
For example, taking money out of one of Waldo's accounts (fromAcct -= amount) is a recoverable action that can be reversed up to the end of the transaction.
例如，从Waldo某个帐户中取款（fromAcct-=amount）是可恢复的动作，该动作可以被一直倒退到事务的末端。
For instance, when WPA3% cover is taken out, a particular average loss under 3% of the insured amount will not be recoverable but one amounting to or exceeding 3% of the insured amount will be paid.
“譬如：投保了”“百分之三的水渍险”“（WPA3%），当单独海损的损失在所保金额的百分之三以下时不赔，但是损失达到成超过所保金额百分之三时，则赔偿。”
The asset is not recoverable when future cash flows are less than the carrying amount.
当未来现金流程比运送的数量更少的时候，资产不是可回复。
The asset is considered recoverable when future cash flows exceed the carrying amount.
当未来现金流程超过运送的数量时候，资产被认为可回复的。
Although, energy resource is abundant in China, the recoverable reserve amount per capita is under the world average level too far.
我国的能源资源虽然丰富，但按人口计算的可采储量远低于世界的平均水平。
A partial average loss under 3%of the insured amount will not be recoverable but one amounting to or exceeding 3% will be paid.
单独平均损失低于所保金额的3%时，不赔偿，达到或超过3%时则赔偿。
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.
生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.
生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。
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