资产减值英文缩写

资产减值损失（assetimpairmentloss;AssetsDevaluation）是指因资产的账面价值高于其可收回金额而造成的损失。新会计准则规定资产减值范围主要是固定资产、无形资产以及除特别规定外的其他资产减值的处理。资产减值损失是指企业在资产负债表日，经过对资产的测试，判断资产的可收回金额低于其账面价值而计提资产减值损失准备所确认的相应损失。企业所有的资产在发生减值时，原则上都应当对所发生的减值损失及时加以确认和计量，因此，资产减值包括所有资产的减值。拓展资料：资产减值损失准则它主要涉及除上述资产以外的资产，通常属于企业非流动资产，具体包括：1.对子公司、联营企业和合营企业的长期股权投资2.采用成本模式进行后续计量的投资性房产3.固定资产4.生产性生物资产5.无形资产6.商誉7.探明石油天然气矿区权益和井及相关设施。考虑到固定资产、无形资产、商誉等资产发生减值后，一方面价值回升的可能性较小，通常是永久性减值；另一方面为了避免确认资产重估增值和操纵利润，资产减值损失一经确认，在以后会计期间不得转回，消除了一些企业通过计提秘密准备来调节利润的可能，限制了利润的人为波动。参考资料：资产减值损失-百度百科

Process KPIs...Learning KPIs...Asset Utilization RatesAssets ($)Assets / employee ($)Budget VarianceBudget Variance: Cost versus BudgetBusiness MixCash FlowCash Flow per ShareCatastrophic LossesChannel Mix % (High cost manual channels vs low cost electronic channels)Combined RatioCommunity InvolvementCommunity Quality Statements (lists of examples on many fronts)Contribution to Overhead and ProfitCorporate CitizenshipCostCost RatiosCost Ratios: Administrative Cost per Customer, per Sale, per Transaction, per New Product, etc.Cost Ratios: Administrative Spending as % of SalesCost Ratios: per gallon, per pound, per transaction, per claim paid, per premium processedCost Reduction RatesCost versus Competitors'Cross SellingDays Cost of Sales in InventoryDeposit Service Cost (Change)Deposit Service Cost (per $ of Deposits)Earnings GrowthEarnings per ShareEnvironmental Concern: # of Pollution Emissions ViolationsEnvironmental Index: (key emissions levels, amount of hazardous waste hauled off, recycling rates)Environmental ResultsEnvironmental: % Chemical in the AirGross MarginGross Profit (vs potential)Gross Sales (vs competition)Indirect Expenses (% of sales)Investment (% of sales)

assets impairment/impairment of assets