In the case of transfer-in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.

固定资产中如有在建工程转入、出售、置换、抵押、担保或封存等情况，应予以说明。

youdao

In theory, this should bring a useful short-term boost to Japanese in-deflation economy (any GDP growth will come from any replacement of lost assets, so it should not be overemphasized.)

从理论上讲，这应该会对日本处于通缩的经济带来一次有用的短期刺激(GDP的任何增长都将来自替换损失的资产，因此不应过分强调)。

youdao

The increasing trend of foreign currency assets determines the continuance of Central Bank Bill as debt replacement instrument.

外汇资产的递增趋势决定了央行票据作为债务置换工具的可持续性。

youdao

And there is Tobin's q, a ratio of the stockmarket value to the replacement cost of its tangible assets an attempt to measure what it would cost to recreate a company from scratch.

ECONOMIST: A survey of global equity markets: Valuation waltz | The

These find that, when the ratio (suitably adjusted to take care of accounting discrepancies) moves far above one, equilibrium is indeed eventually restored not, however, by a surge in the replacement value of companies' assets but by a correspondingly dramatic fall in the value that Wall Street places on them.

ECONOMIST: Letter of credit | The

Although the company has been failing to service its debts, it claimed that it is solvent because its liabilities were smaller than its assets, which the management values at replacement cost.

ECONOMIST: Broken Thais