英汉例句

• fixed assets「 depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.

  固定资产计提减值準备后，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。

• 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。

• 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.

  按照会计準则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失準备的需要。

• when facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with ias 36.

  当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计準则第36 号》计量、列报和披露产生的减值损失。

• 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。

• 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。

• if the cost incurred to obtain a single property is significant, the impairment test is performed and the impairment loss is determined on the basis of the single property.

  单个矿区取得成本较大的，以单个矿区为基础进行减值测试，并确定未探明矿区权益减值金额。

• 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。

• the amount of impairment loss of each asset recognized at the current period;

  当期确认的各项资产减值损失金额。

• 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。