减值测试

1
Impairment Test
待执行合同变为亏损合同时，合同存在标的资产（underlying assets）的，应当对标的资产进行 减值测试 （ impairment test ）并按规定确认减值损失（ impairment loss should be determined），此时，企业通常不需要确认预计负债；合同不存在标的资产的，...

短语

1
对于未探明矿区权益，应当至少每年进行一次减值测试。
The rights and interests of the unproved mining areas shall be tested on impairment at least once a year.
2
商誉应当结合与其相关的资产组或者资产组组合进行减值测试。
The business reputation shall, together with the related asset group or combination of asset group, be subject to the impairment test.
3
年度或者有减值迹象时进行的商誉减值测试比以往受到更多的关注。
Goodwill impairment tests are required to be performed on an annual basis or when there is an indication of impairment.

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