recoverable amount

The recoverable amount is the higher of AN asset's net selling price ANd value in use.

可收回金额按净售价与使用价值两者较高确认.

article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.

第二条资产减值，是指资产的可收回金额低于其账面价值。

chapter iii measurement of recoverable amount of assets

第三章资产可收回金额的计量

article 6 where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.

第六条资产存在减值迹象的，应当估计其可收回金额。

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。

whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss representing the difference between the carrying amount and the recoverable amount is recognized in the income statement.

倘资产净值高于可收回金额时，两者差异（即指减值亏损）会于收益表中确认。

The recoverable external investment assets shall be recovered in full amount in time.

对应收回的对外投资资产,要及时足额收取.

the method for the determination of the recoverable amount of the asset group.

该资产组可收回金额的确定方法。

Expenses incurred to prevent threatened damage amount to recoverable damage in so far as reasonably incurred.

为预防可能发生的损害的威胁而发生的费用,只要是合理引起的就可以计入可回复的损害.

is only an indication of impairment exists under the premise only need to estimate the asset's recoverable amount.

只是减值迹象的前提下，只存在需要估计资产的可收回金额。

Consumption-utility based pricing of payments following mean reversion The recoverable amount is the higher of an asset's net selling price and value in use.

均值回复收益的消费效用无差别定价可收回金额按净售价与使用价值两者较高确认。

research and analysis on the accounting measurement of recoverable amount in asset impairment

资产减值可回收金额计量问题研究与分析

recoverable amount of an asset;

资产可回收数额；

the other idea is that the total recoverable amount of gas in these new shale plays is not what the market believes.

另一种观点是新叶岩中的天然气可回采量并非市场预期的那样多。

with the attention of environment protection and the increase of the automobile recoverable amount in the world, the engine faces the double pressure of continuing improving existing performance and reducing discharge.

随着世界汽车保有量的增加和各国对环保的重视，发动机面临着既要保持和继续提高现有性能，又要降低排放的双重压力。

recoverable amount is the higher of fair value less cost to sell and value in use.

可回收金额是指公允价值减出售成本和使用价值二中者的较大值。