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1 词典释义:
impairment loss
时间: 2026-02-11 10:14:46
英 [ɪmˈpeːm(ə)nt lɒs]
美 [ˌɪmˈpermənt lɔs]

减值损失;减值亏损;减损损失

双语例句
  • Interest received Finance costs Impairment loss on goodwill of JCE

    利息收入财务费用共同控制公司之商誉减值损失增持予附属公司之权益导致

  • The financial assets which have suffered from an impairment loss in any single amount shall not be included in any combination of financial assets with similar risk features for any impairment test.

    已单项确认减值损失的金融资产,不应包括在具有类似信用风险特征的金融资产组合中进行减值测试。

  • Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset.

    发生重大减值损失的资产是单项资产的,应当披露该单项资产的性质。

  • Once an impairment loss of these assets is recognised, it is not allowed to be reversed even if the value can be recovered in subsequent period.

    上述资产减值损失一经确认,如果在以后期间价值得以恢复,也不予转回。

  • In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.

    按照会计准则,出售或可供出售的非金融资产的规定,暂时下降,是为资产减值损失准备的需要。

  • The impairment loss is recognised as an expense in the profit and loss account.

    减值亏损乃于损益帐确认为开支.

  • This requires an additional allocation of the impairment loss ( explained below ).

    这需要损害损失的附加配置.

  • For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.

    对计提了减值准备的固定资产,则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。

  • For those oil and gas properties being provided for impairment loss, the related depletion charge is determined based on the carrying amounts less impairment over their remaining useful lives.

    对计提了减值准备的油气资产,则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折耗额。

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