账面净值

以低于账面净值的价位处置。

Disposal at a price below book value .

企业法人的不动产税：应纳税财产年平均账面净值的3.5%。

Property tax on legal entities at the rate of3.5 % of average annual net book value of taxable property .

重新估价财产、厂房和设备后账面净值的增加额

Increase in net carrying amount arising on revaluation of property

资本净值与固定资本比率固定资产的账面净值是它的成本价减相对应的累计折旧。

Net worth to fixed capital ratio The book value of a plant asset is its cost minus the related accumulated depreciation .

因此，账面净值代表该资产成本中将在未来会计年度被分配到费用账户的那部分。

Thus , book value represents the portion of the asset 's cost that remains to be allocated to expense in future periods .

高于账面净值的售价带来收益，低于账面净值的售价引起损失。

A sales price in excess of the book value produces a gain ; a sales price below the book value produces a loss .

年折旧费就用这个加速折旧率乘以待折旧成本（即当时的账面净值）得出。

Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost ( current book value ) of the asset .

减少关联交易，不得是尚未投入使用的资产或没有客观明确账面净值的资产。

And to reduce associated transactions , and may not be assets not yet put into use or assets without objective and clear net book value .

但是，美国银行的股价现在是账面净值的三分之一，显示出市场担忧其总损失远超过现在确认的数额。

Instead , Bank of America 's shares trade at one-third of book value , reflecting concern that total losses are a long way from being recognised .

当固定资产被出售时，任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。

When plant assets are sold , any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale .

出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。

Gains and losses on disposal of properties , machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets .

假设一台机器原值10美元，账面净值20美元，卖了3美元。记录该资产处置的会计分录如下

Assume that a machine which costs $ 10 and has a book value of $ 20 is sold for $ 3 . The journal entry to record this disposal is as follows

举例来说，假设太阳风公司有一辆账面净值是2美元的卡车。太阳风公司将这辆旧卡车置换了一辆市价为10美元的新车。

To illustrate , assume that Solarwind company has a book value of $ 2.solarwind company trades in this old truck on a new one with a fair market value of $ 10 .

资产负债表中固定资产以账面净值（实际值）列示。除了资产负债表和损益表之外，该公司还有其他一些在相关的账户中已经记录的有关的业务

Plant assets are shown in the balance sheet at their book values ( or carrying values ) . Apart from the balance sheet and the income statement , there are other transactions recorded in relating accounts as follow

通过融资租赁租入的固定资产应披露每类租入资产的账面原值、累计折旧、账面净值。

The original book value , accumulated depreciation and net book value of fixed assets under finance leasing shall be disclosed on the basis of each leased asset type .

账面价值为公司拥有的全部资产，账面净值要扣除公司的负债；内在价值是指买家购买公司时可能支付的价值。

Book value totals all the existing assets of the company , while net value deducts liabilities ; intrinsic value is what a buyer might pay for the company .

固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。

The book value of the fixed assets can 't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution .