企业会计准则08 号--资产减值(中英文对照).docxVIP

企业会计准则第8 号——资产减值Accounting Standard for Business Enterprises No. 8 - Impairment of Assets第一章 总则Chapter I General Provisions第一条 为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。Article 1 ?To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises – Basic Standards.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.本准则中的资产，除了特别规定外，包括单项资产和资产组。The assets as mentioned in these standards shall include single item assets and group assets.资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。The term group assets refers to a minimum combination of assets that may be recognized by an enterprise, by which the flow-in cash generated shall be generally independent of those by other assets or group assets.第三条 下列各项适用其他相关会计准则：Article 3 ?The following items shall be subject to other relevant accounting standards:（一）存货的减值，适用《企业会计准则第1 号——存货》。(1)?The impairment of inventories shall be subject to the Accounting Standard for Business Enterprises No. 1 - Inventories;（二）采用公允价值模式计量的投资性房地产的减值，适用《企业会计准则第3 号——投资性房地产》。(2)?The impairment of investment properties measured through the fair value method shall be g subject to the Accounting Standard for Business Enterprises No.3 - Investment Properties;（三）消耗性生物资产的减值，适用《企业会计准则第5 号——生物资产》。(3)?The impairment of consumptive biological assets shall be subject to the Accounting Standard for Business Enterprises No. 5 - Biological Assets;（四）建造合同形成的资产的减值，适用《企业会计准则第15号——建造合同》。(4)?The impairment of assets formed by construction contracts shall be subject to the Accounting Standard for Business Enterprises No. 15 – Construction Contracts;（五）递延所得税资产的减值，适用《企业会计准则第18 号——所得税》。(5)?The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;（六）融