impairment loss
减值损失：根据美国会计准则
常用释义
英式发音
美式发音
基本释义
- 减值损失：根据美国会计准则（US GAAP），当一项资产的预计未来现金流总和小于其账面价值时，该资产的价值就会受到损害。
例句
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1·The bank narrowed its third-quarter loss as impairment losses on bad debts shrank.该银行公布第三季度亏损金额减少，主要是因为坏账减值准备金有所下降。
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2·In such cases the company recognizes an impairment loss for the amount the carrying value exceeds fair value.在如此的情况，公司为运送的价值超过公平的价值数量一个损害损失。
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3·Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
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4·Where a serious impairment loss has been incurred to an asset group (or combination of asset groups, the same below), it shall disclose.发生重大减值损失的资产是资产组(或者资产组组合，下同)的，应当披露。
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5·Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset.发生重大减值损失的资产是单项资产的，应当披露该单项资产的性质。
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6·Once an impairment loss of these assets is recognised, it is not allowed to be reversed even if the value can be recovered in subsequent period.上述资产减值损失一经确认，如果在以后期间价值得以恢复，也不予转回。
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7·An impairment loss is calculated and reported in the same way it is for assets held and used because this is the asset's status at the balance-sheet date.一个损害损失同样地被计算而且它是为被拿着而且用的资产因为这在资产负债表日期是资产的状态。
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8·The results indicated that there existed hyperbola relationships between the density (x) of two weed's communities and the impairment loss percentage (y) of sugarcane yield.两种草杂的种群密度(X)与甘蔗产量损失率(y)之间的关系呈双曲线关系。
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9·For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
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10·In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。