帐面值 meaning in Chinese
book value
carrying amount
Examples
- Share price is still way below book value
股价仍远低于帐面值。 - Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively , being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases
递延税项资产及负债分别由资产及负债按财务报表之帐面值及课税值两者之间可予扣减及应课税之暂时性差异所产生。 - The carrying amount of a deferred tax asset is reviewed at the balance sheet date and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the related tax benefit to be utilised
递延税项资产于每个结算日之帐面值须予以审阅，如不再可能取得足够之应课税溢利以运用有关之税务利益，帐面金额则予以调低。 - Gains or losses arising from the disposal of property , plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset , and are recognised in the income and expenditure account at the date of disposal
出售物业厂房及设备产生的收益或亏损乃按出售收入净值与资产的帐面值的差额确定，并于出售日于收支帐确认。 - 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） 。