账面净值是资产的原值减去已计提的累计折旧（或累计摊销）后的余额。
以高于账面净值的价位处置。
固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。
The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
应用推荐