金融英语每日一句No.12：long-lived assets，capital assets
英文选自苹果年报，提供翻译并解析，不吝赐教^^
今天来学一下关于资产减值的会计知识吧！
请翻译
The Company reviews its long-lived assets, including capital assets held at its suppliers’ facilities and inventory prepayments, for impairment whenever events or circumstances indicate the carrying amount of an asset may not be recoverable.
参考译文
本公司复核了长期资产（包括在其供应商设施处所持有的资本资产和存货预付款），对账面价值无法收回的资产进行减值。
解析
1、句子主干：review sth for impairment 为了减值而复核了...；
impairment whenever events... 在...情况下进行减值
2、会计准则：企业至少应当于每年年度终了，对固定资产的使用寿命、预计净残值和折旧方法进行复核；固定资产在资产负债表日存在可能发生减值的的迹象时，其可收回金额低于账面价值的，企业应当将该固定资产的账面价值减记至可收回金额。
3、（Accounting Tools）A long lived asset is any asset that a business expects to retain for at least one year. This definition can be broadened to include any asset that is expected to be retained for more than one accounting period. Long lived assets are usually classified into two subcategories, which are:
◾Tangible long lived assets. Included in this category are such assets as furniture and fixtures, manufacturing equipment, buildings, vehicles, and computer equipment.
◾Intangible long lived assets. Included in this category are such assets as copyrights, patents, and licenses.
（Investopedia）A capital asset is a type of asset that is not easily sold in the regular course of a business's operations for cash and is generally owned for its role in contributing to the business's ability to generate profit. Furthermore, it is expected that the benefits gained from the asset will extend beyond a time span of one year. On a business's balance sheet, capital assets are represented by the property, plant and equipment figure.
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紫风法律金融翻译
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今天来学一下关于资产减值的会计知识吧！
 |
请翻译
The Company reviews its long-lived assets, including capital assets held at its suppliers’ facilities and inventory prepayments, for impairment whenever events or circumstances indicate the carrying amount of an asset may not be recoverable.
参考译文
本公司复核了长期资产（包括在其供应商设施处所持有的资本资产和存货预付款），对账面价值无法收回的资产进行减值。
解析
1、句子主干：review sth for impairment 为了减值而复核了...；
impairment whenever events... 在...情况下进行减值
2、会计准则：企业至少应当于每年年度终了，对固定资产的使用寿命、预计净残值和折旧方法进行复核；固定资产在资产负债表日存在可能发生减值的的迹象时，其可收回金额低于账面价值的，企业应当将该固定资产的账面价值减记至可收回金额。
3、（Accounting Tools）A long lived asset is any asset that a business expects to retain for at least one year. This definition can be broadened to include any asset that is expected to be retained for more than one accounting period. Long lived assets are usually classified into two subcategories, which are:
◾Tangible long lived assets. Included in this category are such assets as furniture and fixtures, manufacturing equipment, buildings, vehicles, and computer equipment.
◾Intangible long lived assets. Included in this category are such assets as copyrights, patents, and licenses.
（Investopedia）A capital asset is a type of asset that is not easily sold in the regular course of a business's operations for cash and is generally owned for its role in contributing to the business's ability to generate profit. Furthermore, it is expected that the benefits gained from the asset will extend beyond a time span of one year. On a business's balance sheet, capital assets are represented by the property, plant and equipment figure.
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也可关注微信公共号：
紫风法律金融翻译
推送法律金融英语每日一句
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