1.
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。
2.
Depreciation Expense = Remaining Book Value X Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
3.
Depreciation Expense = Remaining Book Value * Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
4.
Disposal at a price below book value.
以低于账面净值的价位处置。
5.
Disposal at a price above book value.
以高于账面净值的价位处置。
6.
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。
7.
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
8.
Each year, we will recognize as depreciation expense 4(1% of the truck's current book value, as shown below...)
每年,我们将卡车当年账面净值的40％确认作折旧,如下表。
9.
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。
10.
Thus, book value represents the portion of the asset's cost that remains to be allocated to expense in future periods.
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。
11.
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.
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。
12.
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...
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…
13.
and to reduce associated transactions, and may not be assets not yet put into use or assets without objective and clear net book value.
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。
14.
Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost (current book value) of the asset.
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。
15.
By limiting the last year's depreciation expense in this manner, the book value of the truck at the end of the fifth year will be equal to its $2 estimated residual value.
用这种方法限制最后1年的折旧费,这辆卡车在第5年末的账面净值就能等于它的预计残值2美元。
16.
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，
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.
Equity Excess over the debit balance（ money borrowed） in a stock account.
净值股票账户上超过债务余额（债）部分。