求翻译：07年准则引入了“资产组”的概念,可收回金额的计量具有更大的操作性,使得以前在实务中难以进行减值准备的单项资产的减值计提更具有可操作性。而且准则中关于减值迹象的判断也更加明确,并且规定不允许转回已计提减值准备,取消了商誉直线法摊销,改用公允价值法。然而，资产减值准备的确认与计量难度大、资产减值准备计提标准的多重性、可变现净值、可收回金额计算的复杂性以及商誉的减值测试公允性难以保证等问题一直得不到很好地解决。该文探讨了现行会计准则在资产减值会计方面的规定上存在的问题，并有针对性地提出了建议和对策，望对准则进一步完善有所裨益。是什么意思？

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07 guidelines introduced the asset group, the concept of measurement can be recovered with a greater amount of interoperability in the past, so that it is difficult to practice in preparation for the value of a single asset value of the reference to be more workable. In the guidelines and on the val

07 years criterion has introduced “the property group” the concept, may take back the amount the measurement to have a bigger operationality, caused before carried on the depreciation preparation in the practice the single item property depreciation idea to raise with difficulty has the feasibility.

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