固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。

Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.

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本方案设计股份全流通的思路是：保持股份总量不变，对原非流通股和流通股依据其现时价值占所有股份总价值的比重进行股份数量的重新平衡分配。

The essence of the scheme designing is: stock gross fixed, the quantities of the prohibited shares and public shares are admeasured in the light of their present value proportion.

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在当前我国商品供需和资本流动同国际市场的关系日益密切的情况下，很多企业的资产负债管理都可能遇到汇率波动风险，影响资产和负债的现时价值。

Under such circumstances, the assets-and-debt management in many enterprises may be confronted with the risk of exchange rate change, which will affect the current value of the assets and debt.

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