When its recallable amount is bigger than its book value, the amount of the impairment's reservation should be lowered. 當可收回金額大于固定資產(chǎn)賬面價(jià)值時(shí)，則減值準備應適當轉回。
If an honorary degree lacks value to begin with, does withdrawing it deliver a rebuke to the recipient? 如果榮譽(yù)學(xué)位本身就沒(méi)有什么價(jià)值，收回榮譽(yù)學(xué)位能夠給接受者鞭策嗎？
This is because the declining-balance method provides an "automatic"residual value. 這是因為余額遞減法本身已自動(dòng)考慮了殘值。
Article 22An enterprise shall adjust its expected net salvage value of the fixed assets it holds for sale. 第二十二條企業(yè)持有待售的固定資產(chǎn)，應當對其預計凈殘值進(jìn)行調整。
