会计英语教材

K2MG-E专业技术人员绩效管理与业务能力提升练习与答案第一讲第一讲会计英语的常用术语会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。1.accounting n.会计；会计学 account n.账，账目 a/c；账户 e.g.T-account:T 型账户；account payable 应付账款 receivable 应收账款）；accountant n.会计人员，会计师 CPA（certified public accountant）注册会计师2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营 3）accounting period 会计分期 financial year/fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement 货币计量人民币 RMB￥美元 US$英镑法国法郎 FFr*权责发生制 accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债 3.Qualityof accounting information 会计信息质量要求（1）可靠性 reliability（2）相关性 relevance（3）可理解性 understandability（4）可比性 comparability（5）实质重于形式 substance over form（6）重要性 materiality（7）谨慎性 prudence（8）及时性 timeliness4.Elements of accounting 会计要素 1）Assets:资产 current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit）inventory 存货receivable 应收账款prepaid expense 预付费用 non-currentassets 固定资产 property（land and building）不动产,plant 厂房,equipment 设备（PPE）e.g.The total assets ownedby Wilson company on December 31,2006 was US$1,500,000.2）Liabilities:负债 funds provided by the creditors.creditor 债权人，赊销方 current liabilities 当期负债non-current liabilities 长期负债 total liabilitiesaccount payable 应付账款 loan 贷款 advance from customers 预收款 bond 债券（由政府发行,governmentbond/treasury bond 政府债券，国库券）debenture 债券（由有限公司发行）3）Owners equity:所有者权益（Netassets）funds provided by the investors.Investor投资者 paid in capital（contributed capital）实收资本 shares/capital stock（u.s.）股票 retained earnings 留存收益同时记住几个单词 dividend 分红 beginning retainedearnings ending retained earnings reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the priceof US$2.30 each.4）Revenue:收入 sales revenue 销售收入 interest revenue 利息收入 rent revenue 租金收入 5）Expense:费用 cost of sales 销售成本,wages expense 工资费用 6）Profit（income,gain）:利润 net profit,net income5.Financial statement 财务报表 1）balance sheet 资产负债表 2）income statement 利润表 3）statement ofretained earnings 所有者权益变动表 4）cash flow statement 现金流量表 6.Accounting cycle1）journal entries 日记账general journal总日记账 general ledger总分类账 trial balance 试算平衡表 adjusting entries调整分录adjusted trial balance 调整后的试算平衡表 Financial statements 财务报表closing entry 完结分录2）Dr.Debit 借 Cr.Credit 贷 Double-entry system 复式记账7.Exercise 练习1）purchasesofinventoryincashforRMB￥3,000现 金 人 民 币3,000元 购 买 存 货Dr.inventory3,000借：存货 3,000Cr.cash 3,000贷：现金 3,0002）sales on account of US$10,000赊销方式销售，收入 10,000 美元 Dr.account receivable 10,000借：应收账款 10,000Cr.sales revenue 10,000贷：销售收入 10,0001K2MG-E专业技术人员绩效管理与业务能力提升练习与答案3）paid RMB￥50,000 in salaries&wages 支付工资人民币 50,000 元 Dr.wages&salaries expense 50,000借：职工薪酬 50,000Cr.bank deposit 50,000 贷：银行存款 50,0004）cash sale of US$1,180 销售收入现金 1,180 美元 Dr.cash 1,180借：现金 1,180Cr.sales revenue 1,180贷：销售收入 1,1805）pre-paid insurance for US$12,000 预付保险费 12,000 美元 Dr.prepaid insurance 12,000借：预付保险 12,000Cr.bank deposit 12,000贷：银行存款 12,000第二讲第二讲存存货货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。1.Inventory n.存货，库存（c.f.stock 英式英语用法）常见词组 inventory turnover存货周转率inventory control存货控制beginninginventory初始存货ending inventory期末存货take a physical inventory盘库常见的存货形式：Type of businessMerchandisingcompanyManufacturingcompanyType of inventoryMerchandise inventory 商品存货Raw materials 原材料Work in process（WIP）（处在生产过程中的）在制品，半成品Finished goods 成品2.Inventory valuation 存货的价值计量 cost n.成本，费用 direct costs 直接成本 indirect costs 间接成本fixedcosts 固定成本 cost accounting 成本会计 v.花费 e.g.The office furniture of our company costs us$5,000.unit cost单个成本 total cost 总成本cost of sales（COS）=cost of goods sold（CGS）销货成本 sales revenue 销售收入这两个词经常被放在一起做计算Lecture examples:A company sold 15 computers for US$1000 each.某公司以 1000 美元一台的价格售出电脑共 15 台。Sales revenue:US$1,00015=US$15,000答疑编号 811020101A company sold 15 computers costing US$800 each for total US$15,000.某公司销售出电脑 15 台，每台成本为 800 美元，共收入 15,000 美元。cost of sales:US$80015=US$12,000Dr.bank deposit$15,000借：银行存款15,000Cr.sales revenue$15,000贷：主营业务收入15,000Dr.cost of sales$12,000 借：主营业务成本12,000Cr.inventory-computer$12,000贷：库存商品电脑12,000答疑编号 8110201023.初始成本计量 The inventory should be measured at cost.Cost includes the following:采购成本 purchase（price）运费 freight 存储 storing cost保险费 insurance 税费 tax 装卸费 loading and unloading coste.g.During July,2007,the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each.RMB￥300 of freight were also paid.Dr.printer82,300Cr.bank deposit82,300借：固定资产打印机82300贷：银行存款823004.发出存货的成本计量Specific identification 个别计价法 unitcost no.of unit=total cost2K2MG-E专业技术人员绩效管理与业务能力提升练习与答案Weighted average 加权平均法Beginning inventory,May 1Purchase,May 7Purchase,May 20Purchase,May 26unit500800300200Unit cost（$）10.0010.5011.0011.20Total cost（$）5,0008,4003,3002,24018,940 10.521,000=10,52018,94010,520=8,420any 1000 units among1800Unit sold118,9401800 10.52Goods available for sale800 Cost of goods soldEnding inventory,May3000u1000810.52答疑编号 811020103Moving average 移动平均法 First-in,First-out（FIFO）先进先出法Unit costnit（$）10.0010.5011.0011.20Total cost（$）5,0008,4003,3002,24018,940Unit sold500800200 out of 300First 1500 unitsBeginning inventory,5May 100Purchase,May 7Purchase,May 20Purchase,May 26Goods available forsaleCost of goods soldEnding inventory,May 3080030020018001500300（500$10.00）+（800$10.50）+（200$11.00）=15,60018,94015,600=3,340答疑编号 8110201045.期末存货的计量 ending inventoryLower of cost or market rule（LCM rule）成本与市场孰低法 Cost 成本 market value（fair value）公允价值carrying value 账面成本 net realizable value 可变现净值estimated sale price 估计售价related costs and tax 估计销售费用和税金*contract price合同价格 sales price销售价格存货跌价准备的计提Dr.management costDr.management cost-loss on market price decline of inventories资产减值损失 Cr.reserve for market price decline ofinventories存货跌价准备Lecture example:If the original cost of the inventoryheld by ABC company was US$2,000,and its estimated total sale price would be$2,100 and other expense for the saleswould be$200.The net realizable value for those inventory:US$1,900=$2,100-$200Dr.management cost-loss on market price decline of inventories100Cr.reserve for market price decline of inventories1003K2MG-E专业技术人员绩效管理与业务能力提升练习与答案答疑编号 811020105Lecture examples：At the beginning of the year,Linda company held 1500 desk lampscosting RMB￥50.00 each.During the year it purchased an additional 500 lamps for RMB￥55.00 each.The companysold 1800 units.You are required to compute the cost of goods sold and ending inventory and make the necessaryjournal entry for the business assuming FIFO method are use.By the end of the year,it was reported that the marketprice of this type of lamp has declined to RMB￥52.00 each.You are also required to prepare the necessary journalentry on December 31 for the company.答疑编号 811020106inventory purchaseDr：inventory27500Cr：bank deposit27500（500*55）inventory sales（FIFO method will be used to calculate the CGS）cost of goodssold（CGS）=1500*50+300*55=91500ending inventory=1500*50+500*55-91500=11000Dr：bank deposit*Cr.sales revenue*Dr：cost of sales91500Cr.inventory-desk lamp91500reserve for market price decline of inventoriesnet realizable value=200*52=10400Dr:management cost-loss on market price decline of inventorie600（11000-10400）Cr.reserve for market pricedecline of inventories6004K2MG-E专业技术人员绩效管理与业务能力提升练习与答案第三讲第三讲固定资产固定资产授课内容和教学目标：该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。1.Non-current assetscurrent:adj.流通的；当前的 current assets 流动资产 current liabilities 短期负债 non-current：加否定前缀non-current assets 固定资产 non-current liabilities 长期负债 e.g.Assets are usually divided into current assets andnon-current assets on the balance sheet.2.常见的固定资产building 建筑物 plant 厂房 machinery 机械 equipment 设备 vehicles车辆 fixture固定设施3.固定资产的初始计量Acquisition cost购置成本acquire v.获得，取得 acquisitionn.e.g.Our company acquired a famous local hotel for$105,000 in October.Acquisition cost includes some othernecessary costs.purchase price 买价 transportation cost 运费 installation cost 安装费用 tax 税金等*historical cost：原始成本Lecture examplee.g.ABC company purchased a piece of equipment with a list price（价目表价格）of RMB￥60,000 onJanuary 1,2008.The following cost was related to the equipment purchase:fright cost of￥1,000 were incurred;apollution-control device was compulsively required to be installed at a cost of￥2,500;loading and unloading fee of￥800.please calculate the acquisition cost of the equipment.答疑编号 811030101List price￥60,000freight costs1,000pollution-control 2,500loading and unloading fee 800total Acquisition Cost￥64,300fair value 公允价值 marketvalue 市场价值 Lecture exampleEdison company owns a chain of restaurants.On January 1,2008,the companyacquired a restaurant from its competitor for$40,000.The fair value of the assets was assessed as following:thebuilding had a market value of$35,000,the equipments had the fair value of$10,000 and the fixtures of$5,000.Q:whats the acquisition cost of each asset?Prepare a journal entry to record the acquisition.答疑编号 811030102Totalacquisition cost:$40,000 Total fair value of the acquired assets:$35,000$10,000$5,000$50,000Market ValueAcquisition Costbuilding 35,000 28,00040,000（35,00050,000）equipment 10,000 8,00040,000（10,00050,000）fixture 5,000 4,00040,000（5,00050,000）50,000 40,000Dr.building 28,000Dr.equipment8,000Dr.fixture 4,000 Cr.bank deposit 40,000借：固定资产建筑物28,000设备8,000固定设施4,000贷：银行存款40,0004.Depreciation 折旧 depreciationn.折旧，损耗（有些资产）amortization 摊销（无形资产）accumulated depreciation 累积折旧 depreciation expense 折旧费用depreciate v.depreciable adj.depreciation base折旧基数 historical cost of assets*book value/carrying value 账目价值（historical cost accumulated depreciation）estimated residual value/estimated salvage value 预计净残值 estimated adj.预计的，估计的estimate v.估计，判断，估价residual adj.残留的，剩余的 salvage n.海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物*depreciable amount depreciation baseestimated residual value estimated useful life 预计使用年限（No.of years）（/No.of production units）useful life 使用寿命，使用年限 固定资产已提的减值准备 methods:a.straight-line method 直线折旧法，平均年限法 b.units of production method工作量法 Accelerated depreciation加速折旧法:c.double-declining balance method双倍余额递减法 d.sum-of-the-years digits method年数总和法 journal entry与折旧有关的会计分录 Dr.depreciation expense折旧费用 Cr.accumulated depreciation累计折旧Lecture examples:1）Straight-line depreciationdepreciable amount 可折旧金额 depreciation expense of each year（年折旧额）estimated useful life（year）尚可使用年限 Leo company purchased a laundry equipment on Sept.1,2007,for$60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of$6,000.The5K2MG-E专业技术人员绩效管理与业务能力提升练习与答案company is comparing the use of the straight-line method and the units-of-production method to depreciate theasset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following threeyears.Please calculate the depreciation expense,the accumulated depreciation,and the book value of the equipmentunder both methods for each of the five years of the assets life.答疑编号 811030103*$60,000 cost;5 year life;$6,000 residual valueDepreciation expense of each year in 5 years:（$60,000$6,000）5$10,800YearDepreciation expenseHistorical costAccumulateddepreciationBook value110,80060,00010,80049,200210,80060,00021,60038,400310,80060,00032,40027,600410,80060,00043,20016,800510,80060,00054,0006,0002）Units of production depreciable amount depreciation expense/unit（每单位产品的折旧额）unitsproduction 生产的产品产量 Depreciation expense of each unit in 5 years:（$60,000$6,000）80,000$0.675Depreciation expense of each yeardepreciation expense of each unit No.of units produced in that year答疑编号 811030104YearDepreciation expenseHistorical costAccumulateddepreciationBook value16,75060,0006,75053,25026,75060,00013,50046,500313,50060,00027,00033,000413,50060,00040,50019,500513,50060,00054,0006,0003）Double-declining balancebook value at start of period 期初账面价值double straight-line rate 双倍折旧率depreciation expense for that period 当期折旧费用*book value（carrying value）账面价值 cost of asset 资产的成本 accumulated depreciation 累计折旧 straight-line rate平均年限法折旧率 1no.of years（estimated usefullife）折旧年限double straight-line rate 双倍余额法折旧率2straight-line rate 平均年限法折旧率4）Sum-of-the-years digits年数总和法depreciable amount years left at beg.of period 期初剩余使用年限 sum of theyears digits 年数数位的总和本章小节:在固定资产这一章当中，主要介绍了固定资产折旧的情况，除此之外，固定资产还会涉及到固定资产的处置，比如固定资产的损毁、固定资产的出售以及固定资产抵债的一些相关的内容。第四讲第四讲常用会计科目的英文名称常用会计科目的英文名称1.资产类科目 Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory6K2MG-E专业技术人员绩效管理与业务能力提升练习与答案存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets（DTA）2.负债类 Liability短期借款：Short-term loans/borrowing长期借款：Long-term loans/borrowing预收账款：advance from customers/Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS EQUITY实收资本：Paid-in capital（paid-up）资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失：Unrealized investment losses未分配利润：Retained earnings after appropriation4.成本类科目 Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R&D expenditure5.损益类 Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income7K2MG-E专业技术人员绩效管理与业务能力提升练习与答案投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costscost of goods sold/cost of sales其他业务支出：Other operating costs营业外支出：Non-operating expense销售费用：Selling expense管理费用：General and administration expense（G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第五讲第五讲无形资产无形资产授课内容：本节内容主要介绍与无形资产有关的英文术语和常用表达。内容侧重于讲解无形资产的基本特征以及与无形资产的初始计量、后续计量和处置有关的计算和会计处理方法。1.Intangible assets 无形资产企业拥有或控制的没有实物形态的可辨认非货币资产。Identifiable non-monetary assets without physical substance,owned or controlled by the entity.强调两点：identifiability:可辨认性（without）physical substance:物质形态（1）（without）physical substance:（不具有）物质形态 intangible adj.触摸不到的、无形 c.f.tangible assets 有形资产有时候英文中也用 intangibles 表示无形资产。（2）identifiability:可辨认性 intangibleassets:identifiable*goodwill 商誉：unidentifiable separately（不可辨认）3.Type of intangible assets 无形资产的具体形式 trade mark 商标权 patent 专利权 brand name 品牌intellectual property（IP）知识产权 copyright 著作权 franchise 特许权 license 执照，许可证 computersoftware 计算机软件 research and development（R&D）研究开发4.Initial recognition of intangible assets无形资产的初始计量:purchased intangible assets：外购无形资产 purchase v.买，购买 internally generated intangible assets：自创的无形资产 internallyinternal adj.内部的 generated：adj.形成的，被创造的 Lecture example 1:Company A purchased a patent for the design of a TV set on 3 January at a cost of￥20,000.This patent（basedon its technology）is estimated（估计）to have a useful life of 5 years.*从题目中提炼出重要的信息Patent:cost￥20,000;useful life5 yearsDr Intangible assetspatent 20,000Cr Bank deposit 20,000借:无形资产专利权20,000贷:银行存款20,000Lecture example 2:Company A also has an internally generated（自创的）brand name with an estimated fair value of￥500,000.注意：自创的品牌不作为企业的无形资产核算。5.Measurement after recognition无形资产的后续计量在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命（useful life）、摊销、减值测试等问题。这就需要我们明白下面一组单词的含义，以便更好的判8K2MG-E专业技术人员绩效管理与业务能力提升练习与答案断是否对无形资产进行摊销或减值测试。amortization n.摊销 amortize（amortise）v.摊销 c.f.depreciate 折旧 e.g.The intangible asset is to be amortized over five years.useful life 使用寿命 intangibles with finite（有限的）useful life 使用寿命有限amortized over the usefullife 在使用寿命内进行摊销 intangibles with indefinite useful life 使用寿命不确定not to be amortized and betested for asset impairment 不摊销而进行资产减值测试c.f.indefinite 不确定的 infinite 无限的 definite 确定的Lecture example 3Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of￥20,000.This patent（based on its technology）is estimated to have a useful life of 5 years.A 公司于 1 月 3 日以人民币 2 万元购买了一个电视的设计专利权，该专利权的使用寿命为5 年。Dr management expenseAmortization expense￥4,000Cr Accumulated amortizationpatent￥4,000Lecture example 4Company A purchased a register trade mark（注册商标）for￥300,000.The trademark can be renewed（更新）indefinitely subject to continued use.初始计量:Dr Intangible assetstrade mark￥300,000Cr Bank deposit￥300,000后续计量：impairment test for each accounting period（每一会计期间进行减值测试）6.the disposal ofintangible assets 无形资产的处置 When the intangible assets are saled 当无形资产被售出时借：银行存款无形资产减值准备累计摊销营业外支出 处置非流动资产损失（出售实现损失时）贷：无形资产营业外收入处置非流动资产利得收益（出售实现收益时）Dr.Bank depositProvision for the decline in value of intangible assetsAccumulated amortizationNon-operating expenseloss on disposal of non-current assets（when loss occurs）Cr.Intangible assetsNon-operating revenuegain on disposal of non-current assets（when gain occurs）当无形资产预期不能为企业带来经济利益时，应当将该无形资产的账面价值予以转销，其账面价值当作当期损益。借：营业外支出累计摊销无形资产减值准备贷：无形资产 Dr.non-operating expenseAccumulated amortizationProvision for the decline in value of intangible assetsCr.Intangible assets第六讲第六讲资产减值资产减值 Assets ImpairmentAssets Impairment教学内容：在本章的教学中主要向学生介绍资产的英文定义，资产的会计处理。主要包括资产的计量方法中使用的英文术语，资产的后续计量中涉及到资产减值的内容。通过课堂例题的练习使大家掌握资产减值题目的解答方法。1.Definition of asset:An asset is a resource owned or controlled by the entity as a result of past events and from which future economicbenefits are expected to flow to the entity。owned or controlled by the entity 由企业拥有或者控制 as a result of pastevents 由过去的交易或者事项形成from which future economic benefits are expected to flow to the entity 预期会给企业带来经济利益此外，满足资产定义还有以下两个条件：probable 很可能的 measurable 可以计量的2.Asset Measurement 资产的计量 measure v.计量,度量 measurable adj.可计量的 Historical cost 历史成本、原始成本 e.g.Traditionally,a companys assets were valued at their historical costs.With inflation,such assets were usuallyundervalued.replacement cost 重置成本 e.g.With replacement cost accounting,assets are valued at the amount it would costto replace them.在重置成本会计方法下，资产通常是以替换现存资产的所需的成本来计量的。net realizable value可变现净值 e.g.At the reporting date,a companys inventory should be valued at the lower of cost or the net9K2MG-E专业技术人员绩效管理与业务能力提升练习与答案realizable value.在资产负债表日，公司期末存货应按照成本或可变现净值孰低计量。present value 现值 e.g.Theleased assets are usually valued at the present value of future cash flows generated from the assets.租赁资产通常是以来自于该资产的未来现金流的现值来计量的。Fair value 公允价值 e.g.Real estate investment measured with thefair value model should be adjusted to the fair value.在公允价值模式下计量的投资性房地产，应该被被调整到以公允价值进行计量。Recoverable amount 可回收金额（the higher of the fair value less costs to sell and the presentvalue of expected future cash flow）e.g.When an asset is indicated to be impaired,its carrying valued should bereduced to the recoverable amount.当有迹象表明资产减值时，资产的账面金额应该降至可回收金额。selling price销售价格 contract price 合同价格 carrying value book value 账面价值 3.Accounting for Assets 资产的会计处理Initial recognition:初始计量account for assets at cost以成本记入 cost=the amount paid（consideration）+anyincidental costsconsideration n.对价、付款any incidental costs 杂费（运输费、保险费、会计费用）初始计量的分录（以孤独资产为例）：Dr：fixed assetsCr：bank depositDepreciation 折旧 Dr：depreciation expense 折旧费用 Cr：Accumulated depreciation 累计折旧 Introduction toasset impairment 资产减值 impair v.削弱，损坏impair by use 因为使用而损坏 e.g.Technical renovationindicates that the asset owned by our company is impaired impairmentn.损害，减少，恶化e.g.asset impairment 资产减值impairment test 减值测试资产减值适用以下资产：Real estate investment valued under cost model成本计量模式的投资性房地产；Long term equity investment 长期股权投资；Fixed assets 固定资产；Biologicalassets 生产性生物资产；Extractive Industries 采掘行业的油气资源；Intangible assets 无形资产；Goodwill 商誉4.How to do impairment test?如何做资产减值测试资产减值的迹象 Indicators of asset impairmentIs there any indication that an asset is impaired?significant decline in market value 资产的市价大幅度下跌；significant changes in the technological,market,economic or legal environment；企