一、“资产组”概念解析《企业会计准则第8号——资产减值》应用指南对“资产组”的解释是:“资产组是企业可以认定的最小资产组合,其产生的现金流入应当基本上独立于其他资产或者资产组。资产组应当由创造现金流入相关的资产组成。”这个概念的基本含义有三点:(1)资产组是由多个资产组成,这多个资产共同创造现金流入。(2)认定资产组是以独立产生现金流量为依据,国际会计准则称之为“现金产出单元”。(3)确定资产组独立产生现金流量的目的是为了计提资产减值准备。还可以从以下几个方面进一步理解“资产组”概念的含义: First, the “asset group ” concept analysis “Enterprise Accounting Standards No. 8 - Asset Impairment” Application Guide “asset group ” explanation is: “asset group is the company can determine the minimum asset portfolio, its The resulting cash inflows should be essentially independent of other assets or asset groups. Asset groups should consist of assets that create cash inflows. ”“ The concept has three basic meanings: (1) An asset group is made up of multiple assets, which Multiple assets together create cash inflows. (2) The assets group is determined based on the independent cash flow generation, and IAS is called ”cash-generating unit“. (3) The purpose of determining the independent cash flow generated by the asset group is to make provision for asset impairment. You can also further understand the meaning of the ”asset group " concept from the following aspects: