总部资产 meaning in Chinese

corporate assets

A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group
总部资产的显著特征是难以脱离其他资产或者资产组产生独立的现金流入，而且其账面价值难以完全归属于某一资产组。
Where any evidence shows any possible impairment of a particular asset of the headquarter , the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to , then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss
有迹象表明某项总部资产可能发生减值的，企业应当计算确定该总部资产所归属的资产组或者资产组组合的可收回金额，然后将其与相应的账面价值相比较，据以判断是否需要确认减值损失。