This form,which consists of the original book value of assets,the relative taxes for the realization of a transaction and the rights or obligations of possible transactions,differentiate from other value forms which the accounting theory has explained.
这种价值形式不同于会计理论上已经阐明的各种价值形式,它由原资产的账面价值、为实现交易发生的相关交易税费和可能让与的相关的权利或义务组成。
7-Exchange of non-monetary assets prescribes: An assets value would be divided into fair value and book value in the light of business nature.
企业会计准则规定非货币性交换业务,按是否具有商业实质,将换入资产入账价值分为按公允价值和账面价值计价两种方法,其中按账面价值计价的规定与现行税法有较大差异。
This paper,based on analyzing the causes of the deviation between the book value and the actual market value,puts forward some effective methods of letting the financial report users know the actual value of the real estate.
房地产交易中企业财务报告反映的房地产账面价值与实际市场价值的背离程度大,造成了企业资产价值的“低估”。
According to the rule of permanent assets, the permanent assets terminal of an enterprise should be computed based on the lower side between account value and withdrawn fund.
按照固定资产准则规定,企业的固定资产期末应按账面价值与可收回金额孰低来计量,当可收回金额低于其账面价值时,应当计提减值准备,并按照减值后的新账面价值重新计算折旧额。
Size and Book-to-Market Factors in Earnings:Evidence from the Chinese Listed Companies;
会计盈余的规模、账面/市值因素实证研究——来自中国上市公司的经验数据
The book value and the fair value of liability in enterprises are two different concept of value.
企业负债账面值与负债公允价值是两个不同的价值概念,简单套用审计核实后企业实际负债账面值为评估值,会高估或错估负债价值。
Price-To-Book Ratio
股价与账面价值比率
Book Value of Investments Sold
已售投资的账面价值
amount of minority interest at book value
按账面价值计的少数股权数额
The calculation of book value per share of common stock is shown below...
普通股每股账面价值计算如下…
Book value is usually computed only for common stock.
通常,账面价值的计算只针对普通股。
Discrepancies between Book Value of Transferred Assets and Pending Transaction Value;
换出(转出)资产账面价值与待交易价值辨析
Thus, the balance in the Discount account gradually declines, and the carrying value of the bonds--face value less the unamortized discount--rises toward the bonds' maturity value.
因此,折价账户的余额逐渐减少,而债券的账面价值(面值减未摊销的折价)增长为债券的到期值。
In effect, the equity method causes the carrying value of the investment to rise and fall with changes in the book value of the shares.
实际上,权益法使投资的账面价值随每股账面价值的变化而增减变动。
Book value per share is equal to the net assets represented by one share of stock.
每股账面价值等于一股股票代表的净资产。
The amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the liability.
未摊销的溢价与应付债券到期值之和反映负债当时的账面价值。
To reduce the carrying value of the investment in marketable securities to the lower of cost or market.
按成本与市价孰低法减少有价证券投资的账面价值
The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date.
因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。
ABN AMRO, for example, is counterparty to derivatives worth an estimated EURO10 trillion in notional principal.
比如，荷兰银行是账面价值达10万亿欧元的金融衍生工具的交易商。
Relevance Analysis of Profitability, Accounting Policy and Equity Book Value;
企业盈利水平、会计政策与权益账面价值的相关性分析
Over the life of the bond issue, this carrying value will be reduced toward the maturity value of $10, as the premium is amortized.
在债券的发行期内,随着溢价的摊销,这个账面价值将减少到其到期值,即10美元。
A sales price in excess of the book value produces a gain; a sales price below the book value produces a loss.
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。
Disposal at a price below book value.
以低于账面净值的价位处置。
Disposal at a price above book value.
以高于账面净值的价位处置。