accounting 注册会计师考试英文学习会计篇.docx
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accounting注册会计师考试英文学习会计篇
注册会计师综合考试英文学习-会计
Accounting
Topic01:
impairmentofassets
Oneofthekeyfeaturestoanassetisthatitmustbringtheeconomicbenefitintotheenterprise.Iftheassetcannotdothatortheeconomicbenefitbroughtintoislowerthanitscarryingvalue,thesaidassetshouldnotberecognizedorcannotbemeasuredattheoriginalcarryingvaluecontinuously.Theremaybeanimpairmentofassetswhentherecoverableamountofassetsislowerthanitscarryingvalue.Theenterpriseshouldascertaintheimpairmentlossandchargeagainstthecarryingdecreasedtotherecoverableamount.
Ascertain确定,查明、
Impairmentloss减值损失
Decreaseto减少至多少
Decreaseby减少了多少
Recoverableamount可回收金额
资产的主要特征之一是它必须为企业带来经济利益的流入,如果资产不能够为企业带来经济利益的流入或者带来的经济利益低于其账面价值,那么资产就不能再予确认,或者不能再以原来的账面价值予以确认。
因此,当企业资产的可回收金额低于其账面价值时,即表明资产发生了减值,企业应当确认资产减值损失,并把资产的账面价值减计至可回收金额。
Paragraph2:
Sign迹象,符号
Nomatter无论怎样
Businessreputation商誉alsocalledgoodwill
Merger合并
Servicelife使用寿命,使用期限
subjectto受制于,受……管制
impairmenttest减值测试
obsolete废弃的,过时的
substantial大量的,实质的,内容充实的
adverse不利的,相反的
economicperformance经济绩效
netcashflow净现金流
cashoutflow现金流出
originalbudget原始预算
bookvalue账面价值
owner’sequity所有者权益
maintenance维护
Anenterpriseshall,onthedayofbalancesheet,makeajudgementonwhetherthereisanysignofpossibleassetsimpairment.
Nomatterwhetherthereisanysignofpossibleassetsimpairment,thebusinessreputationformedbythemergerofenterprisesandintangibleassetswithuncertainservicelivesshallbesubjecttoimpairmenttesteveryyear.
企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
因企业合并形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都应当进行减值测试。
Signsofpossibleimpairmentofassets
External:
(外部信息来源)
Thecurrentmarketpriceofassetsfalls,anditsdecreaseisobviouslyhigherthantheexpecteddropovertimeorduetothenomaluse;
市价大幅下跌,跌幅明显高于因时间的推移或者正常使用而预期的下跌。
Theeconomic,technologicalorlegalenvironmentinwhichtheenterpriseoperates,orthemarketwheretheasstsissituatedwillhaveanysignificantchangeinthecurrentperiodorinthenearfuture,whichwillcauseadverseimpactontheenterprise.
企业所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化。
Themarketinterestrateoranyothermarketinvestmentreturnratehasriseninthecurrentperiod,andthusthediscountrateoftheenterpriseforcalculatingtheexpectedfuturecashflowoftheassetswillbeaffected,whichwillresultingreatdeclineoftherecoverableamountoftheassets;
市场利率或者其他市场投资回报率在当期已经提高,从而影响企业计算资产资产预计未来现金流量现值的折现值,导致资产可回收金额大幅下降。
Thebookvalueofowner’sequityismuchhigherthanthemarketvalue.
企业所有者账面价值远远高于市价。
Internal(内部信息来源)
Anyevidenceshowsthattheassetshavebecomeobsoleteorhavebeendamagedsubstantially.
资产陈旧过时或者其实体已经损坏。
Theassetshavebeenorwillbeleftunused,orterminatedforuse,ordisposedaheadofschedule;
资产已经或者将被闲置、终止使用或者提前处置。
Anyevidenceintheinternalreportoftheenterpriseshowsthattheeconomicperformanceoftheassershavebeenorwillbelowerthantheexpectedperformance,forexample.thenetcashflowcreatedbyassetsortheoperatingprofitrealizedislowerthantheexpectedamount,cashoutflowarisingfromtheassetsbuildingoracquiringishigherthantheoriginalbudget,cashoutflowneededforoperationandmaintenanceishigherthantheoriginalbudget.
证据表明资产的经济绩效已经或者将低于预期,如资产所创造的净现金流量或者实现的营业利润远远低于原来的预期或者预计金额、资产发生的营业损失远远高于原来的预算或者预计金额,资产在建造或者收购时所需要的现金支出远远高于最初的预算,资产在经营或者维护中所需的现金支出远远高于最初的预算等。
Paragraph3:
Minus减
Disposalexpense处置费用
Incrementalcost增量成本
Attributeto归因于
Truckage搬运费
Marketablestate可销售状态
Incometaxes所得税
Therecoverableamountoftheassetsshallbedeterminedinlightofthehigheroneofthenetamountoffairvalueoftheassetsminusthedisposalexpensesandthecurrentvalueoftheexpectedfuturecashflowoftheassets.\
Thenetamountofthefairvalueoftheassetsminusthedisposalexpensesusuallymeanstherecoverablenetcashinflowfromthesalesordisposaloftheassets.
Thedisposalexpensesmeanstheincrementalcostsattributedtothedisposaloftheassetsdirectlyandshallincludetherelevantlegalexpenses,relevanttaxes,trukage,aswellasthedirectexpensesforbringingtheassetsintoamarketablestate,butthefinancingcostsandincometaxesareexcluded.
资产可回收金额的估计,应当根据其公允价值减去处置费用的净额
与资产预计未来现金流量的现值两者之间的最高者。
Parapraph4:
Thecurrentvalueofthefuturecashflowofanassetsshallbedeterminedbythediscountedcashwithanappropriateddiscountrate,onthebasisoftheexpectedfuturecashflowgeneratedduringthecontinuoususeorfinaldisposalofanassets.
Theexpectedfuturecashflowofanassetsshallincludethefollowingitems:
(1)thecashinflowgeneratedduringthecontinuoususeoftheassets.
(2)Thenecessaryexpectedcashoutflowforrealizingcashinflowgeneratedduringthecontinuoususeoftheassets(includingthecashoutflowforbringtheassetstotheexpectedconditionsforuse)
(3)Attheendoftheservicelifeofanasset,thenetcashreceivedorpaidforthedisposaloftheasset.
资产预计未来现金流量现值,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现金加以确定。
预计资产未来现金流量应当包括的内容有:
1、资产在持续使用过程中预计产生的现金流量
2、为实现资产持续使用过程中产生的现金流入所必须的预计现金流出
3、资产使用寿命结束时,处置资产所收到的或者支付的净现金流量。
Paragraph5:
Inflationrate通货膨胀
Transferringprice转移价格
Topredictthecurrentvalueofthefuturecashflow,theenterpriseshalltakeintocomprehensiveconsiderationthefollowingfactors:
(1)expectedfuturecashflowofanassetshouldbaseonthecurrentstatusoftheasset.
(2)Theexpectedfuturecashflowshallnotincludethecashinfloworoutflowgenetatedbyfinancingactivities,orthecashflowrelatedtotherecieptorpaymentofincometaxes.
(3)Theconsiderationtotheinflationrateshouldbesameasthattothediscountrate.
(4)Theinternaltransferringpriceshouldbeadjustedifnecessary.
预计未来现金流量时,应当考虑一下因素:
(1)以资产的当前状况为基础预计资产未来现金流量。
(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。
(3)对通货膨胀因素的考虑应当和折现率相一致。
(4)内部转移价格应当予以调整。
Paragraph6:
Assetgroup资产组
Beindependentof独立于
Productionline生产线
Businessvarieties业务种类
Region地区
Decision-making决策
Atwill随意,任意
Wherethereisanyevidenceindicatingapossibleimpairmentofassets,theenterpriseshall,onthebasisofsingleitemassets,estimatetherecoverableamount.whereitisdifficulttodoso,itshalldeterminetherecoverableamountofthegroupassetsonthebasisoftheassetsgrouptowhichtheassetbelongs.
Inrecongnitionofanassetgroup,somefactorsshouldbeconsideredasfollows:
(1)therecongnitionofanassetgroupshallbaseonwhetherthemaincashinflowgeneratedbytheassetgroupisindependenceofthosegeneratedbyotherassetsorothergroupassets.
(2)Whenrecongnizinganassetgroup,theenterpriseshalltakeintoconsiderationhowitsmanagersmanagetheproductionandbusinessactivities(forexample,accordingtotheproductionlines,businessvarietiesoraccordingtotheregionsorareas),andthewaysofdecision-makingforthecontinuoususeordisposaloftheassets.
Onceanassetgroupisrecognized,itwillbekeptsonsistentduringdifferentaccountingperiods,andnotbechangedatwill.
有迹象表明一项资产可能发生减值的,企业应当以单项资产为基础估计其可回收金额。
企业难以对单项资产的可回收金额进行估计的,企业应当以该资产所属的资产组为基础确定资产组的可回收金额。
认定资产组时,应当考虑的因素有:
(1)资产组的认定,应当以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。
(2)资产组的认定,应当考虑企业管理层对经营活动的管理或者监控方式(如是按照生产线、业务种类还是按照地区或者区域等)和对资产的持续使用或者处置的决策方式。
资产组已经确定,在各个会计期间应当保持一致,不得随意变更。
Paragraph7:
Amortize摊销
Wheretherecoverableamountofanassetgrouporacombinationofassetgroupislowerthanitscarryingvalue(wheretheheadquartersassetsandbusinessreputationareapportionedtoacertainassetgrouporacombinationofassetgroups,thecarryingvalueoftheassetoftheheadquartersandbusinessreputationthathavebeenapportionedto),itshallberecognizedasthecorrespondingimpairmentloss.theimpairmentlossshouldbeamortizedinthefollowingorder:
Theamountoftheimpairmentlossshallfirstchargeagainstthecarryingvalueofthebusinessreputation.
Thenchargetheamountoftheimpairmentlossagainstthecarryingvalueofotherassetsinproportiontotheweightofotherassetsintheassetgroupwiththebusinessreputationexcluded.
资产组或者资产组合的可回收金额低于其账面价值(总部资产和商誉分摊至某资产或者资产组合的,该资产组或者资产组合的账面价值应当包括相关总部资产和商誉的分摊额),应当确认相应的减值损失。
减值损失的金额应当按照以下顺序进行分摊:
首先抵减分摊至资产组的商誉的账面价值。
然后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的比重,按照比例抵减其他各项资产的账面价值。
Paragraph8:
Thechargesagainstthecarryingvalueoftheassetsaboveshallbetreatedastheimpairmentlossoftheassets(includingthebusinessreputation)andrecordedasprofitorlossforthecurrentperiod.thecarryingvalueofeachassetafterchargingagainstshallnotbelowerthanthehighestoneofthefollowingthree:
thenetamountofthefairvalueoftheassetminusthedisposalexpenses(ifdeterminable),thecurrentvalueoftheexpectedfuturecashflowoftheasset(ifdeterminable),andzero.
Theamountofimpairmentlossthatcannotbeapporitionedincurredtherebyshallbeapportionedonthebasisoftheweightofthecarryingvalueofotherassetsintherelevantassetgrouporcombinationoftheassetgroups.
以上资产账面价值的抵减,应当作为个单项资产(包括商誉)的减值损失的处理,计入当期损益,抵减后的各项资产的账面价值不得低于一下三者中最高者:
该资产的公允价值减去处置费用后的净值(如果可以确定)、该项该项资产预计未来现金流量的现值(如可确定)和零。
因此而导致的未能分摊的减值损失金额,应当按照资产组中其他各项资产的账面价值所占比重进行分摊
Paragraph9:
Conspicuous显著的,显而易见的
Combinationofassetgroups资产组组合
企业总部资产包括企业集团或其事业部的办公楼、电子数据处理设备、研发中心等资产。
总部资产的显著特征是难以脱离其他资产或者资产组产生的现金流入,而且其账面价值难以完全归属于某一资产组。
企业对某一资产组进行减值测试时,应当先确定所有与该资产组相关的总部资产,再根据相关总部能够按照合理一致的基础分摊至该资产组分别下列情况处理:
Theassetoftheheadquartersofanenterpriseshallincludetheofficebuildings,electronicdataprocessingequipmentsandr&dcenteroftheenterprisegrouporitsbusinessdepartments.aconspicuouscharacteroftheassetsoftheheadquartersisthatitisdifficulttogenerateindependentcashinflowwhen