This paper argues that the investment cost of the old equipment should be the net book value.
财务会计界普遍认为旧设备的投资成本应以其变现价值为确认标准,但本文认为旧设备的投资成本应是其帐面净值,并在此基础上处理更新决策的相关问题。
The method of book value exists limitation comparing with the meth.
帐面价值法与公允价值法相比 ,存在诸多局限性 ,应加以改进。
carrying value of the investment at the end of the year
年度终了时投资的帐面值
Book value: The net amount at which an asset appears on the Books of account.
帐面价值:在帐簿上一项资产的净值。
Book value per share of common stock
普通股每股帐面价值
reduction in the book value of an asset.
资产帐面价值的减低。
book value per share of stock
股票每股的帐面价值
total liabilities at book value
按帐面价值计的总负债
carrying value of a bond issued
已发行公司债帐面价值
(in accounting)reduce the nominal value of (stock,goods,etc)
（在记帐时）减低（存货、现货等）的帐面价值
depreciated (book) value
固定资本余值，资产帐面价值
The bank credits the client's account with local currency equivalent, deducting0.75% conversion fee according to the par value.
银行根据帐面价值扣除0.75%转换手续费后，以等值本币贷记客户帐户.
Bonds shall be accounted for at par value.
发行债券时，应当按债券的面值记帐。
A reduction or depreciation of the entered value of an item.
已收入款项的帐面价值的减低
carrying value of an investment with a fixed maturity amount
定额到期证券投资帐面价值
He tried to write down the shares.
他想方设法减低股票的帐面价值。
An intentional overevaluation of a corporation's assets.
提高帐面价值对公司资产的有意提高价值
Empirical Analysis of Relations of β and BV/MV and Returns of Stock
β值和帐面/市值比与股票收益关系的实证研究
Book value is the unamortized cost of the asset which still appears on the accounting books of the business.
帐面价值是依旧保留在企业帐册中的未摊提的资本成本。
basis used in determining the gross carrying amount or revalued amounts
确定帐面金额总值或重估价金额的基准
