impairment testing meaning in English

机能损伤测试

No matter whether there is any sign of possible assets impairment , the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year
因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
The structure of the study are as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical basis including that of assts and goodwill ; chapter 3 as the key sector of the paper , analyzes the recognition and measurement of goodwill ; chapter 4 is about the re - recognition of goodwill , including amortization test and impairment test ; chapter 5 explains the status quo of goodwill accounting in china and some suggestions are put forward too
第二章理论基础，包括资产的基本理论和商誉的基本理论。在资产的基本理论部分主要阐述了资产的定义以及它的确认与计量，在商誉的基本理论部分从它的概念出发，从性质、构成要素着手，进而分析商誉的特点。由于商誉的作用时限与价值变化非常特殊，因而在此部分笔者还对其作了专门研究。