carrying amount/recoverable amount会计

来源：学生作业帮编辑：作业帮分类：综合作业时间：2024/05/17 12:23:35

carrying amount/recoverable amount会计
carrying amount/recoverable amount 他们之间有什么关系?
当carrying amount 大于 recoverable amount时会出现什么情况?小于的时候又是什么情况?
谢谢您的关注

正常情况下,"可回收金额"应大于"账面价值",比如库存,成本为100元,市价120元,通过销售能够完全弥补成本(企业一般会有利润).
反之,当"账面价值"大于"可回收金额"时,资产出现减值,按规定应计提"减值准备".

carrying amount/recoverable amount会计在中级金融会计中,carrying amount是什么意思 amount 财务方面的carrying amount的意思? 英语翻译Recoverable amount:higher of an asset’s net selling pric recoverable amount of an asset is the higher of its value le ACCA,recoverable amount为什么要选择Fair value-cost to sell 以及 valu amount是什么意思 amount(/)是什么意思? salary amount Extended Amount If an asset’s carrying amount is decreased as a result of a