财政部会计司组织翻译目的本准则的目的是，规定企业用以确保其资产以不超过可收回价值（ｒｅｃｏｖｅｒａｂｌｅａｍｏｕｎｔ）的金额进行计量的程序。如果资产的帐面价值超过通过使用或销售而收回的价值，该资产就是按超过其可收回价值计量的。如果是这样，该资产应视为... Accounting Department, MOF Organization Purpose of Interpretation The purpose of these Guidelines is to define the procedures by which an enterprise can ensure that its assets are measured at an amount not exceeding the recoverable value. If the carrying value of an asset exceeds its recoverable value through use or sale, the asset is measured at a value that exceeds its recoverable value. If so, the asset should be treated as ...