Book value represents the cost of the asset minus the accumulated depreciation. 帐面价值是资产价值减去累计折旧。
Net worth to fixed capital ratio The book value of a plant asset is its cost minus the related accumulated depreciation. 资本净值与固定资本比率固定资产的账面净值是它的成本价减相对应的累计折旧。
The original book value, accumulated depreciation and net book value of fixed assets under finance leasing shall be disclosed on the basis of each leased asset type. 通过融资租赁租入的固定资产应披露每类租入资产的账面原值、累计折旧、账面净值。
The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets. 固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。
Under the current system, there are problems to the consumable goods of low value in the respects of unfixed standards, low value, untimely book reflection and the rate of depreciation that can hardly be counted. 现行制度下,低值易耗品存在着划分标准不确定、价值较小、帐面反映不及时、折旧率难以计算等问题。