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(一)资产组的定义《企业会计准则第8号——资产减值》中提出,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。对资产组的认定涉及职业判断。企业的某一生产线、营业网点、各分企业业务部门等,如果能独立于其他部门或者单位产生现金流入,或者其创造的收入和现金流入绝大部分能独立于其他部门或者单位,并且是属于可认定的最小
(I) Definition of Asset Group In Accounting Standard for Business Enterprises No. 8 - Impairment of Assets, the asset group is the minimum asset portfolio that an enterprise can identify. The cash inflow generated by it should be basically independent of other assets or asset groups, The asset group should consist of assets related to cash inflow creation. Identification of asset groups involves professional judgment. If a certain production line, business outlets, business divisions of each branch of an enterprise, etc. can generate cash inflow independently of other departments or units, or most of the revenue and cash inflow they create can be independent of other departments or units and belong to Can be identified as the smallest