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.
固定資産計(jì)提減值準(zhǔn)備後，其折舊應(yīng)儅按照該項(xiàng)固定資産的賬麪價(jià)值以及尚可使用年限重新計(jì)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(zèng)的固定資産應(yīng)按照同類資産的市場價(jià)格或者有關(guān)憑據(jù)確定固定資産價(jià)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.
資産負(fù)債表中所反映的資産或負(fù)債的賬麪價(jià)值。例如固定資産的賬麪價(jià)值等於購入成本減去累計(jì)折舊。
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