| 释义 |
Assets group
基本例句
资产组
The method for the determination of the recoverable amount of the asset group.二该资产组可收回金额的确定方法。
Once an asset group is recognized, it shall be kept consistent during different accounting periods, and not be changed at will.资产组一经确定,各个会计期间应当保持一致,不得随意变更。
Where it is difficult to do so, it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs.企业难以对单项资产的可收回金额进行估计的,应当以该资产所属的资产组为基础确定资产组的可收回金额。
Accrued depreciation; accumulated depreciation The total depreciation suffered by an asset or asset group, based on customary or fairly determined rates or estimates of useful life.应计折旧;累计折旧一项资产或资产组合按照常规的或公平确定的比率,或按预计使用计算的折旧总额。
Where it is difficult to do so, it shall be apportioned to the relevant combinations of asset groups.难以分摊至相关的资产组的，应当将其分摊至相关的资产组组合。 |