The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
稳定资产的原值、累计折旧和净值,理卖正在会计报表中分别列示。
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。
Regarding the allocation and transfer of fixed assets within the same corporation, the entry value is determined as the original carrying value of the fixed assets.
固定资产分配在同一法人实体,作为原记录固定资产价值的账面价值。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
账面价值资产在资产负债表上的价值,换言之,相等于资产的成本减累计折旧公司的净资产值,相等于总资产减无形资产(专利、商誉等)及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
账面价值资产在资产负债表上的价值,换言之,相等于资产的成本减累计折旧公司的净资产值,相等于总资产减无形资产(专利、商誉等)及负债。
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