尽管如此，影响还是实实在在的：减值将减少账面资产总值并增加杠杆率，这在谈债务色变的时期会引起特别关注。
But the impact can be all too real, as write-downs reduce overall book value and increase leverage ratios, a particular concern in these debt-averse times.
唯一产生的情况是，这四大银行集团必须以年末经审计的账面价格转让资产。
The only condition would be that the four big Banks would have to convey the assets at year-end, audited book values.
目前已经售出的几个AIG资产获得的收益都小于账面价值。
Several AIG assets sold so far have ended up fetching less than book value.
尽管他早期应对危机的手段高明，他没有因账面减值而售卖资产，但是持股人在一段时期在损失激增的情况下抛售股份，以应对他的措施。
While his early handling of the crisis was good, he has balked at selling assets for less than book value, even though the bank’s shares have for some time traded at a steep discount to that measure.
但是，那将使得大众公司持有的斯卡尼亚公司的股票出现账面亏损（大众公司取得的股价比今天的要高），给因为接管保时捷而压力重重的大众的资产负债表又加上一个重担。
That would, however, have forced VW to book a loss on its Scania stake (acquired at a higher share price than today’s), putting strain on a balance-sheet already stretched by VW’s takeover of Porsche.
有些希腊债务的持有者甚至可以写下其价值支持进行交易【因此重新提高资产账面价值】。
Some holders of Greek debt may even be able to write its value back up as a result of the deal.
许多受损的资产让然留存在账面上。
鉴于过去的风险管理失误曾造成账面价值减记，我对该公司的有形资产账面价值持保留态度。
I question their tangible book value number, given past risk-management mishaps that caused book value to get written down.
另外，由于资产账面价值并不能反映看不见摸不着的无形资产，比如说，品牌，专利，或者合作伙伴关系。
It is also stymied by the fact that book values fail to take full account of intangible assets-things you cannot kick, like brands, patents or partnerships.
在账面上，Gotham有两万亿美元的资产，同时有1.9万亿美元的负债，因此该银行的净资产就是1000亿美元。
On paper, Gotham has $2 trillion in assets and $1.9 trillion in liabilities, so that it has a net worth of $100 billion.
例如，美林在7月以22%的账面价值(低于当初入账的价格)卖了一个巨大的结构性信贷产品的资产组合。
For example, in July Merrill Lynch sold a big structured-credit portfolio at 22% of its face value-less than what was entered on its balance sheet.
对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
是分析师最常用的，每股账面价值是公司切实的资产和债务的差额再均分到其流通股数额。
Most commonly used by analysts, the book value per share is the difference between the value of a corporation's tangible assets and its liabilities divided by the number of shares outstanding.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
对计提了减值准备的油气资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折耗额。
For those oil and gas properties being provided for impairment loss, the related depletion charge is determined based on the carrying amounts less impairment over their remaining useful lives.
与银行或者工业企业的资产不同，他们资产负债表上的大多数证券都有可被每天计算的极易清算的账面价值。
Unlike the assets of a bank or an industrial company, most of the securities on their balance sheet have a book value that can be calculated daily and can be easily liquidated.
公司资产账面价值和市场公允价值差异的分析。
U. Analysis of fair market adjustments to book value of all assets.
当固定资产被出售时，任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。
When plant assets are sold, any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale .
以计提减值准备的固定资产，在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。
With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.
合并后已处置或准备处置被合并方资产、负债的账面价值、处置价格等。
The carrying amount or disposal price of the merged party's assets or liabilities which have been disposed or are to be disposed.
分摊到上述资产组的商誉的账面价值合计。
The aggregate carrying value of the business reputation apportioned to the above-mentioned asset groups;
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
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