减低资产的帐面价值，因该资产的账面价值由于其市场价值的缩水而高于其当前的实际价值。

Diminishing of an asset's value which leads to higher asset book value than its current actual value. According to accounting rule, the book value should be diminished to the asset's real value.

youdao

减低资产的帐面价值，因该资产的账面价值由于其市场价值的缩水而高于其当前的实际价值。

Diminishing of an asset's value which leads to higher asset book value than its current actual value. According to accounting rule, the book value should be diminished to the asset's real value.

youdao