减值测试英文

新会计准则中有这样的一断话：我国现行八项资产减值准备都要求以单项资产为基础计提，但是在实务中，许多固定资产、无形资产难以单独产生现金流量，因此，要求以单项资产为基础计提减值准备在操作上有困难，为此，本准则引入了“资产组”的概念，要求对于不能独立产生现金流量的资产，应当按其所归属的资产组为基础进行减值测试，计算确认减值损失。本准则还对资产公允价值、处置费用以及现值的计算等提供了较为详细的指南，以便于实务操作。在这里你就能理解什么叫减值测试了。你的理解基本正确。

资产减值测试是指企业财务会计人员根据企业外部信息与内部信息，判断企业资产是否存在减值迹象，有确切证据表明资产确实存在减值迹象时，则需要合理估计该项资产的可收回金额。

减值的评估对象一般不包括负债，除非不考虑该负债的金额就无法确定资产组的可收回金额，资产组的账面价值一般不包括已确认的计息负债的账面价值。

总部资产和商誉:难以单独进行减值测试,应当结合与其相关的资产组或资产组组合进行减值测试。

以固定资产减值测试为例，预计未来现金流的现值评估方法中涉及的参数以及采用依据如下：

(1)现金流预测基本要求

(2)现金流预测期

(3)资本性支出预测

(4)资产组中主要资产项目经济使用年限最后一年的净现金流量

(5)企业所得税的影响

(6)折现率

特殊情况

1、资产存在减值迹象的,应当估计其可收回金额.可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。

2、可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,应当将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。

参考资料来源：百度百科-资产减值测试

计提资产减值，是指资产的可收回金额低于其账面价值，把这个差额当做损失处理，或从公司利润中抵消，而资产减值的原因可能在于固定资产市价持续下跌，或技术陈旧、损坏、长期闲置等。拓展资料：资产减值会计的必要性和重要性:资产减值会计的必要性：长期以来，由于众多因素的影响，高估资产价值在我国企业界是普遍存在的现象。 资产减值为资产的真实价值提供了量度，其实质是用价值计量代替成本计量，并将账面金额大于价值部分确认为资产减值损失或费用，资产计量接近真实价值，有助于信息使用者投资决策。资产减值准备在一定程度上保证企业财务资料的真实，资产减值准备规定不仅说明了谨慎性原则的重要性，也避免了资产的虚增导致企业利润的虚增。资产减值会计的重要性：资产减值会计也是对资产未来可能流入企业的全部经济利益的一种判断，对企业的利润有着重要的影响。所以，企业通过确认资产价值，不仅可以消化长期积累的不良资产，而且还可以提高资产的质量，使资产能够真实地反映企业未获取经济利益的实力。同时，实行资产减值会计可以使企业根据其实际情况合理地预计可能带来的损失，这样有利于提高资产的效益，降低潜在的风险，提高企业的风险防范能力。这更加真实客观地反映出企业资产的公允价值和财务状况，对规范市场信息行为，保护广大投资者的切身利益具有重要的作用。资产可能发生减值的迹象是资产是否需要进行计减值测试的前提。减值迹象主要包括以下方面:(1)资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌;(2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场发生重大变化，从而对企业产生不利影响;(3)市场利率或者其他市场投资报酬率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可回收金额大幅度降低;(4)有证据表明资产已经陈旧过时或者其实体已经损坏;(5)资产已经或者将被闲置、终止使用或者其实体已经损坏;(6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期，如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预期金额等;(7)其他表明资产可能发生减值的迹象。

1.Financial assets and financial liabilities determined the fair value of the methodFair value, refers to the fair trade, are familiar with the situation of assets to the voluntary trade exchange or the amount of liabilities. Financial tools exist the active market, this company USES the active market quotation determine its fair value. The active market quotation is to point to easily from the regular exchange, brokers, industry association, pricing service agencies getting the prices, and the representative in the fair transaction actually happened in the market price. Financial tools does not exist the active market, our company adopts valuations determine the fair value of the technology. Valuations technology including reference familiar with the situation and voluntary transactions of all parties to recent transactions in the market price of the use of the same in essence, refer to other financial instruments of the fair value of the current, discounter-cash-flow method and the option pricing model and so on. 2.Financial asset classification, recognition and measurementConventionally business financial assets, according to the trading day to terminate accounting recognition and confirmation. Financial assets in the time of initial recognition is divided into to the fair value measurement and the changes are included in the current profits and losses of the financial assets, the held-to-maturity investment, loans and accounts receivable and available for sale financial assets. Initial recognition of financial assets, in order to fair value measurement. For the fair value measurement and the changes are included in the current profits and losses of the financial asset, the related transaction costs directly included in the current profits and losses, and for other kinds of financial assets, the related transaction costs included in the amount of initial recognition.The company financial assets only for loans and receivables;Loans and accounts receivable is to point to has no offer in the active market and recycling of the amount of the fixed or determinable non-derivative financial assets. The company is divided into loans and the accounts receivable of financial assets include notes receivable, other receivables accounts receivable and etc.Financial asset impairmentIn addition to the fair value measurement and the changes are included in the current profits and losses of the financial asset, the company in each balance sheet date on other financial carrying value of the asset for examination, have objective evidence that financial asset impairment occurred, provision shall be made.3. This company for single amount of financial assets individually significant impairment test; The amount of individual not significant financial assets, separately impairment test or included in the credit risk with similar characteristics of the combination of financial asset impairment test. Alone has not occurred the impairment test financial assets (including single amount and not significant major financial assets), including in a similar credit risk characteristics of financial portfolio impairment test again. Already single confirm the impairment loss of financial assets, not included in the credit risk with similar characteristics of the combination of financial asset impairment test.

（1）金融资产和金融负债的公允价值确定方法 (1) financial assets and financial liabilities determined the fair value of the method 公允价值，指在公平交易中，熟悉情况的交易双方自愿进行资产交换或债务清偿的金额。 Fair value, refers to the fair trade, are familiar with the situation of assets to the voluntary trade exchange or the amount of liabilities. 金融工具存在活跃市场的，本公司采用活跃市场中的报价确定其公允价值。 Financial tools exist the active market, this company USES the active market quotation determine its fair value. 活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格，且代表了在公平交易中实际发生的市场交易的价格。 The active market quotation is to point to easily from the regular exchange, brokers, industry association, pricing service agencies getting the prices, and the representative in the fair transaction actually happened in the market price. 金融工具不存在活跃市场的，本公司采用估值技术确定其公允价值。 Financial tools does not exist the active market, our company adopts valuations determine the fair value of the technology. 估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等。 Valuations technology including reference familiar with the situation and voluntary transactions of all parties to recent transactions in the market price of the use of the same in essence, refer to other financial instruments of the fair value of the current, discounter-cash-flow method and the option pricing model and so on. （2）金融资产的分类、确认和计量 (2) the financial asset classification, recognition and measurement 以常规方式买卖金融资产，按交易日进行会计确认和终止确认。 Conventionally business financial assets, according to the trading day to terminate accounting recognition and confirmation. 金融资产在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项以及可供出售金融资产。 Financial assets in the time of initial recognition is divided into to the fair value measurement and the changes are included in the current profits and losses of the financial assets, the held-to-maturity investment, loans and accounts receivable and available for sale financial assets. 初始确认金融资产，以公允价值计量。 Initial recognition of financial assets, in order to fair value measurement. 对于以公允价值计量且其变动计入当期损益的金融资产，相关的交易费用直接计入当期损益，对于其他类别的金融资产，相关交易费用计入初始确认金额。 For the fair value measurement and the changes are included in the current profits and losses of the financial asset, the related transaction costs directly included in the current profits and losses, and for other kinds of financial assets, the related transaction costs included in the amount of initial recognition. 本公司金融资产仅为贷款和应收款项； The company financial assets only for loans and receivables; 贷款和应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。 Loans and accounts receivable is to point to has no offer in the active market and recycling of the amount of the fixed or determinable non-derivative financial assets. 本公司划分为贷款和应收款的金融资产包括应收票据、应收账款及其他应收款等。 The company is divided into loans and the accounts receivable of financial assets include notes receivable, other receivables accounts receivable and etc. （3）金融资产减值 (3) the financial asset impairment 除了以公允价值计量且其变动计入当期损益的金融资产外，本公司在每个资产负债表日对其他金融资产的账面价值进行检查，有客观证据表明金融资产发生减值的，计提减值准备。 In addition to the fair value measurement and the changes are included in the current profits and losses of the financial asset, the company in each balance sheet date on other financial carrying value of the asset for examination, have objective evidence that financial asset impairment occurred, provision shall be made. 本公司对单项金额重大的金融资产单独进行减值测试； This company for single amount of financial assets individually significant impairment test; 对单项金额不重大的金融资产，单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。 The amount of individual not significant financial assets, separately impairment test or included in the credit risk with similar characteristics of the combination of financial asset impairment test. 单独测试未发生减值的金融资产（包括单项金额重大和不重大的金融资产），包括在具有类似信用风险特征的金融资产组合中再进行减值测试。 Alone has not occurred the impairment test financial assets (including single amount and not significant major financial assets), including in a similar credit risk characteristics of financial portfolio impairment test again. 已单项确认减值损失的金融资产，不包括在具有类似信用风险特征的金融资产组合中进行减值测试。 Already single confirm the impairment loss of financial assets, not included in the credit risk with similar characteristics of the combination of financial asset impairment test.