资产账面价值 meaning in Chinese
assetcarryingvalues
Examples
- That was because of more than eight billion dollars in write - downs
这是因为其资产账面价值减少了8亿多美元。 - Improving reported asset values
改善资产账面价值 - A write - down represents a reduction in the value of investments or other assets
资产账面价值的减记意味着投资价值或其它财富的减少。 - Where the purchaser is required to bear a liability ( such as environment resumption liability , etc . ) when an asset group is disposed of , the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets , and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses , the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group , so as to compare the carrying value with the recoverable amount of the asset group
资产组在处置时如要求购买者承担一项负债（如环境恢复负债等） 、该负债金额已经确认并计入相关资产账面价值，而且企业只能取得包括上述资产和负债在内的单一公允价值减去处置费用后的净额的，为了比较资产组的账面价值和可收回金额，在确定资产组的账面价值及其预计未来现金流量的现值时，应当将已确认的负债金额从中扣除。 - Article 16 after the loss of asset impairment has been recognized , the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset
第十六条资产减值损失确认后，减值资产的折旧或者摊销费用应当在未来期间作相应调整，以使该资产在剩余使用寿命内，系统地分摊调整后的资产账面价值（扣除预计净残值） 。