交易性金融资产入账价值、存货的入账价值、长期股权投资的入账价值、固定资产的入账价值、无形资产的入账价值
“预期收到”一方面说明这时对公允价值的定义强调的是入账价值（entry value）而非脱手价值（exit value）；另一方面也体现了这段时期对公允价值对象的研究仅限于资产，没有扩展到负债。[[2] ]
基于28个网页-相关网页
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
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。
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.
许多银行仍然持有其价值高于市场价格的资产，尤其是整体贷款，因为在权责发生制下，损失可以在许多年后才入账。
Many banks are still holding assets, particularly whole loans, at values far above their market price because, under accrual accounting, losses can be booked over several years (see article).
应用推荐