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财务英语翻译3Long-lived assets and certain identifiable intangible

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财务英语翻译3
Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable.
主要是when后面如何翻译
对将要持有或使用的长期资产和可辨认无形资产进行评估,在发生的重大事项或环境变化表明该类资产的帐面价值可能无法收回时,计提减值准备.