除另有规定者外，企业不得自行调整财产的帐面价值。
Unless otherwise authorized, enterprises may not adjust the carrying value of their assets at their own discretion.
除另有规定者外，本规定适用各型船舶的管系和舱室通风系统。
The provisions of this Chapter apply to piping and ventilating system on all types of ships except where otherwise stated.
物价变动时，除国家另有规定者外，不得调整其帐面价值。
The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except otherwise stipulated by the State.
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