The carrying amount of the transferred financial asset;
所转移金融资产的账面价值；
The carrying amount of the replaced part is derecognised.
对于被替换的部分，终止确认其账面价值；
The carrying amount of the portion whose recognition has stopped;
终止确认部分的账面价值；
The carrying amount of the bonds becomes the book value of the newly issued stock.
债券的维持费用成为重新发行的股票的帐面价值。
The carrying amount of other payables and accruals approximates to its fair value.
其他应付款项及应计费用的帐面值与其公平值相约。
The asset is not recoverable when future cash flows are less than the carrying amount.
当未来现金流程比运送的数量更少的时候，资产不是可回复。
The asset is considered recoverable when future cash flows exceed the carrying amount.
当未来现金流程超过运送的数量时候，资产被认为可回复的。
The directors consider that the carrying amount of other payables approximates their fair value.
董事会认为，其他应付款的账面值与公平值相若。
Article 38 a lessor shall disclose the carrying amount of each class of leased asset in the operating leases.
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
Article 38a lessor shall disclose the carrying amount of each class of leased assets in the operating leases.
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
The carrier has the features of high titanium carrying amount, large pore size and containing no chlorine element.
它具有载钛量高、孔径大以及不含氯元素的特点。
Article 2 the term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.
第二条资产减值，是指资产的可收回金额低于其账面价值。
In the meanwhile, an adjustment shall be made to the carrying amount of the liability formed by its continuous involvement.
同时，调整继续涉入所形成负债的账面价值。
In the consolidated balance sheet, the assets and liabilities of the merged party shall be measured at their carrying amount.
合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。
The directors consider that the carrying amount of long term loan from ultimate holding company approximates their fair value.
董事认为，来自最终控股公司之借贷的账面值与公平值相若。
The carrying amount or disposal price of the merged party's assets or liabilities which have been disposed or are to be disposed.
合并后已处置或准备处置被合并方资产、负债的账面价值、处置价格等。
In the consolidated balance sheet, the assets and liabilities of the combined party shall be measured pursuant to their carrying amount.
合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。
Thee difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had been used.
指的是当前先进先出法存货的账面价值与后进先出法的账面价值之差。
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.
生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。
If ABC is a calendar-year corporation, on December 31 of year 1 it needs to review the fair value and cost to sell to see if it needs to adjust the group's carrying amount.
如果美国广播公司是日历-年公司，在十二月31日它需要检讨展览会价值和费用卖的1年如果它需要调整团体的运送数量。
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。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
In the case which the amounts payable in the future is more than the carrying amount of the debt restructured, the FASB regulates it as the debt restructuring and measures it with actual rates.
对于将来应付金额大于重组债务账面值这种情况，美国准则是作为债务重组加以规范，并规定采用实际利率法进行处理。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
Article 6the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date.
第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
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