The valueofassets or liabilities shows on balance sheet. For example the book valueoffixedassets equals to the original purchase cost minus the accumulated depreciation.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
2
The originalvalue, accumulated depreciation and net value offixedassets shall be itemized and shown separately in financial statement.
稳定资产的原值、累计折旧和净值,理卖正在会计报表中分别列示。
3
Regarding the allocation and transfer offixedassets within the same corporation, the entry value is determined as the original carrying valueof the fixedassets.