实用的会计英语（2012年注册会计师英语）(4)

exceeds its recoverable amount.

资产减值，是指资产的可回收金额低于其账面价值。

The recoverable amount is the greater of net selling price (selling price less direct costs of sale )and value in use (Present Value of future cash flows generated by the asset discounted at a pre-tax market determined rate which allows for the risks specific asset)

Carrying Value > Recoverable Amount Greater of Fair value less costs to sell Value in Use (PV of future cash flow) 资产的可回收金额，应当根据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

量的现值之间较高者确定。

An entity should assess at the end of each reporting period whether there are any indications of impairment （减值迹象）to any assets.

Recognition and measurement of an impairment loss Impairment losses are recognized in the income statement immediately and future depreciation charges are adjusted to depreciate the recoverable amount of the asset over its remaining useful economic life.

Reversal of previous impairment losses is not permitted.

资产减值损失计入当期损益，在以后期间对该固定资产计提折旧时，应当以固定资产的账面价值为基础计提每期的折旧额。资产减值准则规定，资产减值损失一经确认，在以后期间不得转回。

Cash-generating units (CGUs) a. If it is not possible to calculate the recoverable amount for an individual asset, the recoverable

amount of the asset’s cash-generating unit should be measured instead.

b. Cash generating unit is the smallest identifiable group of assets for which independent cash

flows can be identified and measured.

c. Impairment should be calculated for the unit as a whole.

d. A cash-generating unit to which goodwill has been allocated is tested for impairment annually.

The carrying amount of the unit, including goodwill, is compared with the recoverable amount.

e. When an impairment loss is recognized for a cash-generating unit, the loss should be allocated

between the assets in the unit in the following order:

1st goodwill allocated to the group of assets

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nd

2 other assets on a pro-rated basis

减值损失金额应当按照下列顺序进行分摊: 1. 抵减分摊至资产组中商誉的账面价值

2. 根据资产组中除商誉之外的其他各项资产的账面价值所占比重，按比例抵减其他各项资产的账面价值。

f. In allocating the impairment loss, the carrying amount of an asset should not be reduced

below the highest of: (1)net selling price (2)Value in use (if determinable) and (3) zero.

抵减后的各资产的账面价值不得低于以下三者之中最高者：该资产的公允价值减去处置费用后的净额，该资产预计未来现金流量的现值和零。 Illustration:

ABC company runs a unit that suffers a massive drop in income due to a machine breakdown on 1 January. The following carrying values were recorded in the books immediately prior to the impairment:

$m

Goodwill 20 Technology 5 Brands 10 Land 50 Buildings 30 Other net assets 40

The recoverable value of the unit is estimated at $85 million. The technology is worthless, following its complete failure. The other net assets include stock, debtors and creditors. It is considered that the book value of other net assets is a reasonable representation of its net realizable value.

Required: Show the impact of the impairment Answer: Goodwill Technology Brands Before impairment 20 5 10 Impairment loss (20) (5) (5) After impairment -- -- 5 / 57 17

Land Buildings Other net assets

50 30 40 155 (25) (15) -- (70) 25 15 40 85 —（本章完）—

Unit3 Financial Statement Elements-Liabilities

I．Current liability● Account payable应付账款 Notes payable应付票据 ? ? Interest-bearing带息票据 Zero-interest-bearing无息票据 Current maturities of long-term debt将要到期的长期负债 Short-term obligations to be refinanced预期再融资的短期债务 Dividends payable应付股利 Returnable deposits and advances需要归还的押金和预收款 Unearned or deferred revenues未实现的或递延的收入 Sales taxes payable应交销售税金 Income taxes payable应交所得税 Employee-related liabilities与员工相关的负债 Payroll deductions薪酬扣项 Compensated absences缺勤补偿 Bonus obligations奖金义务 Property taxes payable应交财产税 Short-term obligations expected to be refinanced 预期再融资的短期债务

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If a company intends to refinance a short-term obligation and demonstrates the ability to do this by having a refinancing agreement with clear terms, then the debt can be reported in the long-term liability section.

如果一个公司签订了有明确期限的再融资合同，说明其有意图进行再融资短期债务并且显示有能力进行，这笔负债将在长期负债部分列示。

Financial statement presentation requirements for current liabilities 报表列报

Current liabilities are usually reported in financial statements at their maturity value （到期值）. They are presented on the balance sheet in order of liquidation preference （流动性强弱） or in order of maturity （到期日长短）. Current liabilities 流动负债 短期借款 应付账款 应付与员工相关的负债 应计负债 递延劳务收入 应交所得税 应付票据 Short-term borrowings Accounts payable Accrued payroll-related liabilities Accrued liabilities Deferred service revenues Income taxes payable Note payable Total current liabilities 流动负债合计 Supplemental information should be provided to grant full disclosure of current liabilities. Liabilities secured with collateral （担保）and the related collateral should be identified. 补充信息也应提供以对流动负债进行全面披露。有担保保证的负债和相关担保保证应予以确认。

II．Equity

Face value/par value Face rate/coupon rate …… 此处隐藏：4486字，全部文档内容请下载后查看。喜欢就下载吧 ……