Write-down reducing the book value of an asset because it is overvalued compared to market values.
减低资产的账面价值,因为相对市场价值估值过高。
The book value or undepreciated cost of an asset for income tax purposes.
计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。
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.
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。
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