入账价值

但笔者认为用换出资产的账面价值作为换入资产的入账价值，与会计的基本原则谨慎性，相关性，可靠性不相适宜。

Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets .

对融资租入固定资产入账价值确认的商榷

The Discussion on Affirming the Fixed Assets ′ Credit Value of the Rented Finance

对长期股权投资入账价值的质疑&兼论公允价值的应用

A QUERY ON ENTERING THE FACE VALUE OF LONG-TERM STOCK INVESTMENT INTO ACCOUNTS-Discussing the application of fair and equitable concurrent values

固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。

The fixed asset is one of the most important assets in the enterprise . The accounting treatment of book value under the new accounting system still need to be improved .

《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。

According to Accounting Criteria of Enterprises Debt Reconstruction , in paying debt by non-cash asset , the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit .

认为人力资产取得时，人力资产入账价值（初始成本）应该按取得时的实际支出入账；人力资产的期末应该采用成本与市价孰低法计价方法。

It thinks when the manpower property is obtained , the manpower property deposit value ( initial cost ), should be according to the actual disbursement , the end period of manpower property should use the cost and market price which-is-low method .