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.
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 fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
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.
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。
The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。
The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。
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