book value of fixed assets固定资产帐面价值 capital goods，fixed assets 资本财，固定资产 ..
双语例句
1
The valueofassets or liabilities shows on balance sheet. For example the bookvalueoffixedassets 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 fixed asset is one of the most important assets in the enterprise. The accounting treatment of bookvalue under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
3
With provision for the impairment offixedassets, in the next period by deducting the bookvalue after impairment and determine the remaining useful life depreciation.