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Since the total value of Steele has declined by $60,000 while the fair value of the net identifiable assets is unchanged, the $60,000 decline is the impairment in goodwill for the period. Assuming this is not the initial adoption of SFAS 142, the $60,000 impairment loss is deducted in calculating Park’s income from continuing operations.

Goodwill impairments are calculated at the business reporting unit level. Increases and decreases in fair values across business units are not offsetting. Flash must report an impairment loss of $5,000 in calculating 2006 income from continuing operations.

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已更新項目:

Cooper records the $100,000 impairment loss from the January 1 calculation as the cumulative effect of a change in accounting principle (i.e., below the line). The additional impairment loss from the annual review is included in Cooper’s calculation of operating income for the year.

2 個已更新項目:

Cardinal records the $200,000 impairment loss from the January 1 calculation as the cumulative effect of a change in accounting principle . The implied increased value of goodwill from the annual review is not recognized. SFAS 142 precludes reversals of previously recognized impairment losses.

3 個已更新項目:

還有這兩段 共四段!!我希望能看的通順 ,翻譯機翻的通常很不流暢!

2 個解答

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  • 1 0 年前
    最佳解答

    Since the total value of Steele has declined by $60,000 while the fair value of the net identifiable assets is unchanged, the $60,000 decline is the impairment in goodwill for the period. Dr.eye: 自從當純淨可識別的資產的公平價值是不變的時,史提爾的總值已經以60,000 美元下降, 60,000 美元的下降是時期的在友好的虧損。 Assuming this is not the initial adoption of SFAS 142, the $60,000 impairment loss is deducted in calculating Park's income from continuing operations. Dr.eye: 假定這不142 SFAS的最初採用,美元60,000 虧損損失在從繼續經營中計算公園的收入扣除。

    Goodwill impairments are calculated at the business reporting unit level. Dr.eye: 友好虧損在報告單位步的生意計算。 Increases and decreases in fair values across business units are not offsetting. Dr.eye: 在穿過營業單位的公平價值方面的損益沒是形成支管的。 Flash must report an impairment loss of $5,000 in calculating 2006 income from continuing operations. Dr.eye: 閃光必須在由於繼續行動計算2006 收入方面報告一個5,000 美元的虧損損失。

    Cooper records the $100,000 impairment loss from the January 1 calculation as the cumulative effect of a change in accounting principle (i.e., Dr.eye: 庫珀記錄這100,000 美元虧損這1月1日計算的損失作為累積影響的會計原理變化(即, below the line). The additional impairment loss from the annual review is included in Cooper's calculation of operating income for the year. Dr.eye: 來自年度審查的另外的虧損損失被歸入這一年的庫珀的營業收入的計算。

    Cardinal records the $200,000 impairment loss from the January 1 calculation as the cumulative effect of a change in accounting principle . Dr.eye: 主要美元這1月1日計算的200,000 虧損損失作為累積影響的會計原理變化。 The implied increased value of goodwill from the annual review is not recognized. Dr.eye: 來自年度審查的友好的含蓄的增加的價值沒被認出。 SFAS 142 precludes reversals of previously recognized impairment losses. Dr.eye: SFAS 142 排除以前認識到的虧損損失的反向。

    參考資料: 自己
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  • 因为的总價值下降了$60,000,当淨可識別的財產的公平价值是未改變的时, $60,000衰落是在信譽的損傷期間的。 假設此不是SFAS 142的最初的收養, $60,000損傷損失被扣除在計算的公園的收入從继续的操作。 信譽損傷被計算在企业报告单位水平。 增量和減退按橫跨营业单位的公平价值不抵銷。 閃光必须报告損傷損失$5,000在計算2006年從继续的操作的收入.

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