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.
固定資産計提減值準備後，其折舊應(yīng)儅按照該項固定資産的賬麪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.
接受捐贈的固定資産應(yīng)按照同類資産的市場價格或者有關(guān)憑據(jù)確定固定資産價值。
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.
資産負債表中所反映的資産或負債的賬麪價值。例如固定資産的賬麪價值等於購入成本減去累計折舊。
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