第六条资产存在减值迹象的，应当估计其可收回金额。
Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
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.
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。
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.
本文研究的目的在于探讨资产减值会计计量的基本问题，即可收回金额的确定。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
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。
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.
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.
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。
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.
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.
在收回此类损失和超支费用后，雇主应向承包商支付任何结存金额。
After recovering any such losses, damages and extra costs, the Employer shall pay any balance to the Contractor.
此外，在所有拖欠个案中，受访银行均能悉数收回贷款金额。
Besides, in all default cases, the loan amounts were reported to be fully recovered.
每个人都会很自然地想要收回，如果不是多于的话，至少也该和自己给出的红包金额相等，即便只是名义上的等价也行。
It is natural for anyone to expect, if not more, the same amount back even if it is symbolic.
预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。
The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
另外，账龄分析表还可用作预估无法收回的账款金额的基础。
In addition, the schedule is used as the basis for estimating the amount of uncollectible accounts.
在太阳风公司1月3日的调整会计分录中，调整金额（10美元）恰好等于预计无法收回的账款金额。
In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.
2008年，她以六位数的金额出售了襁褓睡袋及其后续产品毛毯睡袋（一张可穿在身上、有裤洞的毛毯）的专利，收回了之前投入的成本。
She 27)recouped the cost when she sold the rights to the product, the Swaddleaze, and its 28)follow-up, the Blankeaze—a wearable blanket with leg holes—for six figures in 2008.
2008年，她以六位数的金额出售了襁褓睡袋及其后续产品毛毯睡袋（一张可穿在身上、有裤洞的毛毯）的专利，收回了之前投入的成本。
She 27)recouped the cost when she sold the rights to the product, the Swaddleaze, and its 28)follow-up, the Blankeaze—a wearable blanket with leg holes—for six figures in 2008.
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