应收账款和存货，是最常见的可以转回资产减值损失的资产科目分类。2002年，美国在线时代华纳对商誉进行减值测算后，计提近千亿美元的减值准备，导致当年近千亿美元亏损。套用当下流行的经济词汇，资产减值很像“灰犀牛”，对于那些资产科目巨大，行业不景气或者管理经营不善的公司，都需要高度推敲资产减值...
Accounts receivable and inventory are the most common asset classes that can be transferred back to asset impairment losses. In 2002, AOL Time Warner estimated the depreciation of goodwill and made nearly 100 billion dollars in value reduction, resulting in a loss of nearly 100 billion dollars in that year. With the current popular economic vocabulary, asset impairments are like "gray rhinos". For companies with huge asset subjects, sluggish industry, or poor management, they all need to be highly valued for asset impairment.
