Book value represents the cost of the asset minus the accumulated depreciation.

帐面价值是资产价值减去累计折旧.

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Fixed assets'original value, accumulated depreciation and its value shall be shown separately in accounting statement.

固定资产的原值 、 计折旧和净值,应当在会计报表中分别列示.

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The accumulated depreciation shall be presented as the contra account of the fixed asset.

备抵折旧应列于固定资产下的抵销科目.

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Properties, machinery and equipment are stated at cost less accumulated depreciation and any impairment losses.

物业 、 机器及设备按成本值减累积折旧及减值损失入账.

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