recoverable amount 可收回金额;能索回的价值
- The recoverable amount shall be determined upon the appraisal by an intermediary institution.
可收回金额可以由中介机构评估确定。 - Article 2 The term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.
第二条资产减值,是指资产的可收回金额低于其账面价值。 - Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
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。
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