1.
When inventories are sold, the carrying amount of those inventories is recognized as an expense in the period in which the related revenue is recognized.
存货出售后,其账面值于相关收益入账之期间确认为开支。
2.
The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable.
在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。
3.
Book Value of Investments Sold
已售投资的账面价值
4.
Price-To-Book Ratio
股价与账面价值比率
5.
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。
6.
Depreciation Expense = Remaining Book Value X Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
7.
Depreciation Expense = Remaining Book Value * Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
8.
amount of minority interest at book value
按账面价值计的少数股权数额
9.
Disposal at a price below book value.
以低于账面净值的价位处置。
10.
Disposal at a price above book value.
以高于账面净值的价位处置。
11.
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…
12.
Book value is usually computed only for common stock.
通常,账面价值的计算只针对普通股。
13.
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。
14.
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
15.
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。
16.
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。
17.
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。
18.
increase in net carrying amount arising on revaluation of property
重新估价财产、厂房和设备后账面净值的增加额