摘录：固定资产净值：是指固定资产原价减去历年已提折旧额后的净额。
Net Value of Fixed Assets :is obtained by deducting depreciation over years from the …
自制、自建的固定资产，以制造、建造过程中所发生的实际支出为原价。
The original cost of fixed assets manufactured or constructed by an enterprise itself shall be the actual expenses incurred in their manufacture or construction.
购进的固定资产，以进价加运费、安装费和使用前所发生的其他有关费用为原价。
The original cost of purchased fixed assets shall be the purchase price plus transportation expenses, installation expenses and other related expenses incurred prior to the use of the assets.
固定资产的计价，应当以原价为准。
The valuation of fixed assets shall be based on the original cost.
第三十一条固定资产的计价，应当以原价为难。
Article 31 The valuation of fixed assets shall be based on original cost.
第三十一条固定资产的计价，应当以原价为难。
Article 31 The valuation of fixed assets shall be based on original cost.
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