帐面价值法 meaning in English
book value method
Examples
- With the book - value ap ? proach , if the amount invested is greater or less than the book value of the equity received , the investment is still recorded at book value . ( if the investment is greater than the book value , the original part ? ners receive bonuses ; if the investment is less , the new partner re ? ceives a bonus
在帐面价值法下，如果投资额大于或小于实际所得到的权益的帐面价值，仍按其帐面价值记录投资额（如投资额大余帐面值，原合伙人就得到额外补贴；如投资额小于帐面价值，新合伙人即得到额外补贴） 。