企业会计准则08 号--资产减值(中英文对照)

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1、企业会计准则第8号——资产减值AccountingStandardforBusinessEnterprisesNo.8-ImpairmentofAssets第一章总则ChapterIGeneralProvisions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。Article1 Tostandardizetheconfirmationandmeasurementoftheimpairmentofassets,andthedisclosureofrelevantinformation,theseStandardsare

2、formulatedaccordingtotheAccountingStandardforBusinessEnterprises–BasicStandards.第二条资产减值，是指资产的可收回金额低于其账面价值。Article2 Theterm"impairmentofassets"referstothattherecoverableamountofassetsislowerthanitscarryingvalue.本准则中的资产，除了特别规定外，包括单项资产和资产组。Theassetsasmentionedinthesestandardsshallincludesi

3、ngleitemassetsandgroupassets.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。Theterm"groupassets"referstoaminimumcombinationofassetsthatmayberecognizedbyanenterprise,bywhichtheflow-incashgeneratedshallbegenerallyindependentofthosebyotherassetsorgroupassets.第三条下列各项适用其他相关会计准则：Article

4、3 Thefollowingitemsshallbesubjecttootherrelevantaccountingstandards:（一）存货的减值，适用《企业会计准则第1号——存货》。(1) TheimpairmentofinventoriesshallbesubjecttotheAccountingStandardforBusinessEnterprisesNo.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) Theimpairmentofinvestmentpropertiesm

5、easuredthroughthefairvaluemethodshallbegsubjecttotheAccountingStandardforBusinessEnterprisesNo.3-InvestmentProperties;（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) TheimpairmentofconsumptivebiologicalassetsshallbesubjecttotheAccountingStandardforBusinessEnterprisesNo.5-BiologicalAssets;（四）建造合同形

6、成的资产的减值，适用《企业会计准则第15号——建造合同》。(4) TheimpairmentofassetsformedbyconstructioncontractsshallbesubjecttotheAccountingStandardforBusinessEnterprisesNo.15–ConstructionContracts;（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) TheimpairmentofdeferredincometaxassetsshallbesubjecttotheAccountingStandardforB

7、usinessEnterprisesNo.18-IncomeTaxes;（六）融资租赁中出租人未担保余值的减值，适用《企业会计准则第21号——租赁》。(6) TheimpairmentoftheunsecuredresidualvalueofthelessorinafinancialleasingshallbesubjecttotheAccountingStandardforBusinessEnterprisesNo.21-Leases;（七）《企业会计准则第22号——金融工具确认和计量》规范的金融资产的减值，适用《企业会计准则第22号——金融工具确