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。
3.
The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year 这个方法下的每年的折旧费用是用每年的前一年年末资产的账面净值乘以一个百分比计算出来的。