book depreciation

基本解釋

Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
固定資產(chǎn)計提減值準備后，其折舊應(yīng)當(dāng)按照該項固定資產(chǎn)的賬面價值以及尚可使用年限重新計算。
The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
接受捐贈的固定資產(chǎn)應(yīng)按照同類資產(chǎn)的市場價格或者有關(guān)憑據(jù)確定固定資產(chǎn)價值。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
資產(chǎn)負債表中所反映的資產(chǎn)或負債的賬面價值。例如固定資產(chǎn)的賬面價值等于購入成本減去累計折舊。
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