1.
The Discussion on Affirming the Fixed Assets′Credit Value of the Rented Finance;
对融资租入固定资产入账价值确认的商榷
2.
An Analysis of Accounting Treatment to Book Value of Fixed Asset under New Accounting System;
新会计制度下固定资产入账价值的会计处理
3.
On the Issue of Determining the Recording Value of Non-cash Asset in Debt Reconstruction;
谈债务重组中的非现金资产的入账价值确认问题
4.
Discrepancies between Book Value of Transferred Assets and Pending Transaction Value;
换出(转出)资产账面价值与待交易价值辨析
5.
Book Value of Investments Sold
已售投资的账面价值
6.
The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date.
因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。
7.
Book value per share is equal to the net assets represented by one share of stock.
每股账面价值等于一股股票代表的净资产。
8.
A QUERY ON ENTERING THE FACE VALUE OF LONG-TERM STOCK INVESTMENT INTO ACCOUNTS-Discussing the application of fair and equitable concurrent values;
对长期股权投资入账价值的质疑——兼论公允价值的应用
9.
The Discussion about the Entry of Highway Fixed Assets Evaluation;
关于高速公路固定资产估价入账问题的探讨
10.
A capital account will be opened for each partner and credited with the agreed valuation of the net assets that the partner contributes.
为每个合伙人开立一个资本账户,并把合伙人投入的净资产的协议价格贷记到相应的资本账户。
11.
The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership.
非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。
12.
The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。
13.
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。
14.
Plant assets are shown in the balance sheet at their book values (or carrying values).
资产负债表中固定资产以账面净值(实际值)列示。
15.
and to reduce associated transactions, and may not be assets not yet put into use or assets without objective and clear net book value.
减少关联交易，不得是尚未投入使用的资产或没有客观明确账面净值的资产。
16.
Article 16When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses.
第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。
17.
An increase in the market price of an asset.
资产市场价值的上升。投资者设法提高投资组合价值来使资本增加或提高资产收入。
18.
Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.
因此,核销坏账并不改变资产负债表中应收账款的可实现净值。