资产的账面价值 meaning in English
book value of the asset
Examples
- Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。 - 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。 - Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise , the carrying value of the intangible assets shall be written off
第二十三条无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销。 - If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , the carrying amount of the deferred income tax assets shall be written down
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。 - This article analyses the intangible assets book value and the change rule of usage value , studies the characteristics of the intangible assets in the investment and includes several common ways of intangible assets investment
本文通过对无形资产的账面价值和使用价值的变化规律分析，研究了无形资产在投资中的特点，并归纳了几种常见的无形资产投资方式。