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关注：1
2013-05-23 12:21
求翻译：If, and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss.是什么意思？ 待解决
 悬赏分：1
- 离问题结束还有
If, and only if, the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss.
问题补充： |
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2013-05-23 12:21:38
当且仅当，资产的可收回金额低于其账面价值，将资产的账面金额减少至其可收回金额。该减少减值亏损。
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2013-05-23 12:23:18
如果，和，只有当，恢复性的相当数量财产比它运载的数额是较少，运载的相当数量财产将减少到它恢复性的数额。那减少是损伤损失。
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2013-05-23 12:24:58
如果，和，只有当，恢复性的相当数量财产比它运载的数额是较少，运载的相当数量财产将减少到它恢复性的数额。 那减少是损伤损失。
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2013-05-23 12:26:38
如果，，只有如果资产的可收回金额小于其账面价值，应到其可收回金额减少资产的账面价值。这一减少是资产减值损失。
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2013-05-23 12:28:18
正在翻译，请等待...
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