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.
固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。
The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。
The Discussion on Affirming the Fixed Assets′Credit Value of the Rented Finance;
对融资租入固定资产入账价值确认的商榷
An Analysis of Accounting Treatment to Book Value of Fixed Asset under New Accounting System;
新会计制度下固定资产入账价值的会计处理
Plant assets are shown in the balance sheet at their book values (or carrying values).
资产负债表中固定资产以账面净值(实际值)列示。
depreciated (book) value
固定资本余值，资产帐面价值
Book Value of Investments Sold
已售投资的账面价值
The Discussion about the Entry of Highway Fixed Assets Evaluation;
关于高速公路固定资产估价入账问题的探讨
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 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。
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
Net Value of Fixed Assets ：is obtained by deducting depreciation over years from the original value of fixed assets.
固定资产净值：是指固定资产原价减去历年已提折旧额后的净额。
and shall consider the evaluated value of the assets or the audited net book value as the basis for fixing the price of the assets used to offset the debts, provided that the final price shall not damage the listed company's benefits,
以资产评估值或经审计的账面净值作为以资抵债的定价基础，但最终定价不得损害上市公司利益，
Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences.
接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。
ratio of net worth to fixed assets
净值对固定资产的比率
ratio of fixed assets to net worth
固定资产对净值的比率
DISCUSSION OF THE RECOVERY OF RESIDUE VALUE OF THE FIXED ASSETS;
对经济评价中固定资产余值回收的初步探讨
Causes and Countermeasures on the Increasing Loss of Capital Asserts;
固定资产价值损耗加剧的成因及应对措施