可收回金额

1
recoverable amount
对资产减值会计确认与计量问题的思考财务会计毕业论文格式范文_论文天下关键词：资产减值；可收回金额；确认；计量 [gap=1616]Key words：Assets Impairment；Recoverable Amount；Recognition；Measurement
2
retractable sum
...账面价值；可收回金额 [gap=699]Key words： asset impairment；accounting standard；fair value；book value；retractable sum ...

短语

1
第六条资产存在减值迹象的，应当估计其可收回金额。
Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
2
第二条资产减值，是指资产的可收回金额低于其账面价值。
Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
3
第二条资产减值，是指资产的可收回金额低于其账面价值。
Article 2 the term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.

可收回金额
可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者。对于可收回金额(recoverable amount)，美国会计准则中可收回金额指公允价值减去销售成本；英国则将其定义为可实现净值与在用价值孰高；在我国，可收回金额的实际含义为未来现金流量的现值。

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