问题
单项选择题
An asset is considered impaired if:（）
A. fixed assets are lower than current assets.
B. assets are carried below their market values.
C. assets are carried at more than the sum of their undiscounted expected cash flows.
答案
参考答案：C
解析：
An asset is considered impaired when its carrying cost is greater than the sum of its future cash flows from its use and disposal.