scope impairment 中文意思是什麼
scope impairment
解釋
范圍損害- scope : n 1 （活動）范圍。2 眼界，視界；視野；見識。3 力量，能力。4 發揮能力的「用武之地」，餘地；機會。5...
- impairment : （資本）損耗
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China issued " accounting regulations for business enterprises " in 2000, which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items, except long term investment, the regulation have added other three long - lived asset impairment : fixed assets, assets in building and intangible assets, which give gist to accounting of most long - lived assets impairment in practice
我國在2000年發布的《企業會計制度》將《股份有限公司會計制度》要求計提的資產減值準備范圍，由四項擴大到八項，除長期投資外又增加了固定資產、在建工程和無形資產三項長期資產的減值準備，使我國企業在大部分長期資產減值會計處理問題上也有了依據可循。
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