是资产成本的一部分价值，这一部分价值等于预计在资产使用寿命结束，并将资产销售或处置后可以收回的金额。
The portion of an asset's cost expected to be recovered through sale or trade-in of the asset at the end of its useful life.
不过，北京明白，如果中国突然收回对美国国债市场的支持，由于中国仍持有的巨额美元资产价值将下降，中国将是最大的输家之一。
However, Beijing knows that if it abruptly withdrew support from the us Treasury bond market, China would be one of the biggest losers because of the drop in the value of its huge remaining holdings.
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。
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.
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。
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.
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 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 "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.
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