carrying amount meaning in Chinese
（账面金额）：应付债券的账户余额（债券的票面金额）减去未摊销的折价或加上未摊销的溢价。
维持费用
帐面价值
帐面值
账面金额
Examples
- The carrying amount of the bonds becomes the book value of the newly issued stock
债券的维持费用成为重新发行的股票的帐面价值。 - 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。 - In the consolidated balance sheet , the assets and liabilities of the combined party shall be measured pursuant to their carrying amount
合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。 - An increase in net carrying amount arising on revaluation of fixed assets should be credited directly to shareholders ' equity under the heading revaluation reserve
由于固定资产重估产生的净账面总额的增加额应在重估价准备后直接记入股东权益。 - On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income
处理以前重估的固定资产项目时的净出售收益与净账面总额的差价应当收取或记入收益。