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1、专题三资产减值目 录01考情分析02词汇归纳总结03重点、难点讲解04同步系统训练考情分析本章内容计算较多，在历年专业阶段考试中单独进行英语测试较少，但是也属于非常重要的主观题考点，曾经单独出现作为一个独立的主观题进行考查。本章在复习时应当重点关注资产组减值计算、总部资产减值计算、商誉减值计算。词汇归纳总结可收回金额 Recoverable amount 经济利益 Economic benefit 减值测试 Impairment test 公允价值 Fair value 处置费用 Disposal expense 现值 Present/Current value 净额 Net amount 增
2、量成本 Incremental cost 搬运费 Carriage expense/ Truckage 可销售状态 Marketable state 所得税 Income tax 折现率 Discount rate 净现金流量 Net cash flow 营业利润 Operating profit 现金流出 Cash outflow 使用寿命；使用期限 Useful life 筹资活动 Financing activity 通货膨胀率 Inflation rate 内部转移价格 Internal transfer price 账面价值 Book value 减值损失 Impairment lo
3、ss 商誉 Goodwill 合并；并购 Merger 资产组 Asset group 生产线 Production line 业务种类 Business type 决策 Decision making 随意，任意 At will 总部资产 Headquarters assets 分配；分摊 Apportion 冲抵 Charge against 与成比例；与相称 In proportion to 被作为；当做来看 Be treated as 可决定的 Determinable 折现系数 Discount factor 固定资产减值准备 Provision for impairment of
4、fixed assets 重点、难点讲解考点一：资产减值的范围 Scope of Assets Impairment 资产减值，是指资产的可收回金额低于其账面价值。这里的资产，除了特别规定外，包括单项资产和资产组。 The term impairment of assets refers to that the recoverable amount of assets is lower than its book value. Unless otherwise stated, the assets mentioned here include single item assets and as
5、set group. 资产减值准则适用以下资产： The standard of assets impairment applies to the following assets： 1.对子公司、联营企业和合营企业的长期股权投资Long- term equity investment in subsidiary, associates and joint ventures2.采用成本模式进行后续计量的投资性房地产 Investment properties subsequently measured using the cost model 3.固定资产（包括在建工程）Fixed asset
6、s （including construction in process）4.生产性生物资产 Productive biological assets5.无形资产 Intangible assets6.商誉 Goodwill7.探明石油天然气矿区权益和井及相关设施Rights and interests of proved petroleum and natural gas mining areas, wells and related facilities以上资产计提的减值损失一经确认，在以后会计期间不得转回，只有在处置时才能转出。 Once the above impairment los
7、ses are recognized, they should not be reversed in future accounting period，and would be transferred out upon disposal. 考点二：可收回金额的计量 资产存在减值迹象的，应当估计其可收回金额。 The recoverable amount of the asset should be estimated when there is some indication that the impairment has occurred. 可收回金额应当根据资产的公允价值减去处置费用后的净
8、额与资产预计未来现金流量的现值两者之间较高者确定。 The recoverable amount of the assets shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of theassets.（一）资产的公允价值减去处置费用后的净额的估计 Estimation of net am
9、ount of fair value of assets minus disposal expenses资产的公允价值减去处置费用后的净额，通常反映的是资产如果被出售或者处置时可以收回的净现金收入。 The net amount of the fair value of the assets minus the disposal expenses usually means the recoverable net cash inflow from the sales or disposal of the assets.处置费用是指可以直接归属于资产处置的增量成本，包括与资产处置有关的法律费用、
10、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用等，但是财务费用和所得税费用等不包括在内。 The disposal expenses mean the incremental costs attributed to the disposal of assets directly and shall include the relevant legal expenses, relevant taxes, truckages, as well as the direct expenses for bringing the assets into marketable state, bu
11、t the financing costs and income taxes are excluded.（二）资产预计未来现金流量的现值 The present value of expected future cash flow of the assets资产预计未来现金流量的现值，应当按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量，选择恰当的折现率对其进行折现后的金额加以确定。 The present value of the expected future cash flow of an asset shall be determined by the discounted
12、 amount with an appropriated discount rate, on the basis of the expected future cash flow generated during the continuous use or final disposal of an asset. 预计资产未来现金流量应当包括的内容有：The expected future cash flow of an asset shall include the following items： （1）资产持续使用过程中预计产生的现金流入。The cash inflow generated
13、 during the continuous use of the asset; （2）为实现资产持续使用过程中产生的现金流入所必需的预计现金流出（包括为使资产达到预定可使用状态所发生的现金流出）。 The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset （including the cash outflow for bring the asset to the expected conditions for use）. （3）资
14、产使用寿命结束时，处置资产所收到或者支付的净现金流量。 At the end of the useful life of an asset, the net cash flow received or paid for the disposal of the asset. 预计资产未来现金流量时，应当考虑以下因素：To predict the future cash flow, the enterprise shall take the following factors into consideration： （1）以资产的当前状况为基础预计资产未来现金流量。Expected future
15、cash flow of an asset should base on the current status of the asset. （2）预计资产未来现金流量不应当包括筹资活动和所得税收付产生的现金流量。 The expected future cash flow shall not include the cash flow generated from financing activities, or the cash flow related to the receipt or payment of income taxes. （3）对通货膨胀因素的考虑应当和折现率相一致。The consideration to the inflation rate should be same as the discount rate. （4）内部转移价格应当予以调整。
