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.
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。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
Write-down reducing the book value of an asset because it is overvalued compared to market values.
减低资产的账面价值，因为相对市场价值估值过高。
Article 23 the cost of a consumptive biological asset shall, at the time of harvest or sale, be carried over in accordance with its book value.
第二十三条对于消耗性生物资产，应当在收获或出售时，按照其账面价值结转成本。
Diminishing of an asset's value which leads to higher asset book value than its current actual value. According to accounting rule, the book value should be diminished to the asset's real value.
减低资产的帐面价值，因该资产的账面价值由于其市场价值的缩水而高于其当前的实际价值。
Article 25 the cost of the biological asset of which the purpose has been changed shall be ascertained at the previous book value when its purpose has not been changed.
第二十五条生物资产改变用途后的成本，应当按照改变用途时的账面价值确定。
Article 25 the cost of the biological asset of which the purpose has been changed shall be ascertained at the previous book value when its purpose has not been changed.
第二十五条生物资产改变用途后的成本，应当按照改变用途时的账面价值确定。
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