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。
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