book value basis
英 [bʊk ˈvæljuː ˈbeɪsɪs]
美 [bʊk ˈvæljuː ˈbeɪsɪs]
账面价值基础
双语例句
- Underwriters had won a small premium to Bank of China, on a forward book value basis, on behalf of a bank that was deep in negative equity as recently as 2007.
若按预期账面价值来计，承销商们为这家近在2007年还深陷负资产的银行赢得了相对于中国银行（bankofchina）的小幅溢价。 - 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。 - Book value of tenancy of fixed assets through operating lease shall be disclosed on the basis of each leased asset type;
通过经营租赁租出的固定资产应披露每类租出资产的账面价值。 - By reading through the book, it is not difficult to find that Ding Jianzhong slapdashly questioned Marx for his theory of value on the basis of smattering even distortion.
不过通读该书不难发现，丁建中等人其实是在一知半解甚至曲解马克思原意的基础上草率地向马克思及其价值理论“发难”的； - 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。