book surplus
英 [bʊk ˈsɜːpləs]
美 [bʊk ˈsɜːrplʌs]
账面盈余
双语例句
- The normal method is either to evaluate the value of the goodwill to show it on the book value, or to determine its capital surplus by market system.
具体做法可以是将评估确认的商誉入账，或通过市场化的价格机制确定资本溢价额。 - Then, in 2001 debt restructuring standard was revised to abolish fair value, and used book value as the measurement basis of assets accounting and no restructure gain was realized. Debt restructuring income gains and losses was included in capital surplus in the revised vision.
于是，我国在2001年对债务重组准则进行了修订，取消公允价值计量，以账面价值作为资产核算的计量基础，并不再确认重组收益，而是将重组收益计入资本公积。