Question

哪个懂英语的帮我翻译下,谢谢

企业应当在资产负债表日判断资产是否存在可能发生减值的迹象.资产存在减值迹象的,应当进行减值测试,估计资产的可收回金额.以资产的账面价值和可收回金额做比较,账面价值低于可收回金额的,不计提减值准备,账面价值高于可收回金额的,根据差额计提减值准备.资产的可收回金额低于其账面价值的，应当将资产的账面价值减记至可收回金额，减记的金额确认为资产减值损失，计入当期损益，同时计提相应的资产减值准备。[关键词] 资产减值 账面价值 可收回金额 重要性原则

Answer 1

The enterprise must in the property debt table date judgment property whether to exist possibly has the depreciation sign. The property existence depreciation sign, must carry on the depreciation test, estimated that the property may take back the amount. And may take back the amount by the property book value to make the comparison, the book value is lower than may take back the amount, does not count raises the depreciation preparation, the book value is higher than may take back the amount, raises the depreciation preparation according to the differential idea. The property may take back the amount to be lower than its book value, must reduce the property book value records to may take back the amount, reduces the amount which records to think firmly the property depreciation loses, includes works as the time profit and loss, raises the corresponding property depreciation preparation with the chronometer. [key word] the property depreciation book value may take back the amount important principle