账面余额（Book Balance）是指某账户的账面实际余额，可以不扣除与该账户相关的备抵项目（如累计折旧、累计摊销）。 账面价值都是减去计提的折旧(或摊销)和减值准备后的金额；账面余额都是各自账户结余的金额。是账面上实际存在的金额,会计报表上的原值。
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
借记奖励是对客户的诸如消费，留存高账面余额，制定最低存款等行为进行奖励。
Debit rewards are awarded to customers for actions like spending, carrying high balances and making minimum deposits.
第九条以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。
Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.
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