A cost incurred to acquire a long-lived asset.
为了获取长期使用资产所发生的成本。
The gain or loss on sale of the long-lived asset.
在拍卖中长命的资产增益或损失。
When a long-lived asset is sold, how is the gain or loss (if any) determined?
出售一项长期资产时，如何确定交易的盈利或损失(如果有的话)？
A significant change in how a company USES a long-lived asset or in its physical condition.
在一家公司如何使用一个长命的资产方面的重要改变或在它的实际情况中。
If applicable, the segment in which the long-lived asset is reported under Statement no. 131.
如果可适用，长命的资产在陈述131号之下被的片段。
A company must present a long-lived asset held for sale separately in its financial statements.
一家公司一定呈现一个长命的资产在它的财务报表中分开的为售卖拿着。
A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.
为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。
An accumulation of cost significantly greater than the amount originally expected to acquire or construct a long-lived asset.
费用的一个积聚重要地比较棒的比较数量本来期望获得或构造一个长命的资产。
Cash flow estimates are based on the entity's assumptions about employing the long-lived asset for its remaining useful life.
现金流程估计有关为它的剩余有用的生活雇用长命的资产以实体的假定为基础。
That goal is to allocate the acquisition cost of a long-lived asset to expense over the years in which the asset contributes to revenue.
那目的就是将长期资产的获取成本在该资产产生收益的各年度中分配到费用账户中去。
An expectation the entity will sell or otherwise dispose of a long-lived asset significantly before the end of its previously estimated useful life.
实体将会卖的期待或其它的解决一个长命的资产先前在它的结束之前重要地估计有用的生活。
But the regulations for long-lived asset impairment have many points to be improved. There are few researches on asset impairment in domestic academics.
但我国的资产减值规范还存在许多有待完善之处，而国内学者对长期资产减值问题的研究不多。
When an asset group consists of long-lived assets with different remaining useful lives, determining the group's life is critical to estimating cash flows.
当一个资产团体用不同的剩余有用的生命由长命的资产所组成的时候，决定团体的生活是紧要关头的到估计现金流。
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。
Statement no. 144 requires a company to disclose information in the notes for a period in which it either sells a long-lived asset or classifies it as held for sale.
陈述 144 号需要一家公司为一个时期在笔记中揭露数据在它或卖一个长命的资产或分类它如售卖所拿着。
After all, the prices of long-lived assets have always been determined by discounting the flow of income (or imputed services) by interest rates of the same maturities as the life of the asset.
毕竟，长期资产的价格一直是用与其具有相同期限资产的利率，对将来的收入流(或应计服务收入)进行贴现来决定的。
The primary asset must be the principal long-lived tangible asset being depreciated (or intangible asset being amortized).
主要的资产一定是主要的长命实体的资产被贬值。
The primary asset must be the principal long-lived tangible asset being depreciated (or intangible asset being amortized).
主要的资产一定是主要的长命实体的资产被贬值。
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