债券的维持费用成为重新发行的股票的帐面价值。
The carrying amount of the bonds becomes the book value of the newly issued stock.
其他应付款项及应计费用的帐面值与其公平值相约。
The carrying amount of other payables and accruals approximates to its fair value.
企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.
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