| 词汇 | carrying-value |
| 释义 | carrying value noun[ C,usually singular ] ukus ACCOUNTING → book value Examples of carrying valuecarrying value The historical cost will equal the carryingvalue if there has been no change recorded in the value of the asset since acquisition. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The carryingvalue is defined as the value of the asset as displayed on the balance sheet. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Depreciation affects the carryingvalue of an asset on the balance sheet. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. If the inventory has decreased in value below historical cost then its carryingvalue is reduced and reported on the balance sheet. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. An impairment loss is determined by subtracting the asset's fair value from the asset's book/carryingvalue. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The revaluations must be made with sufficient regularity to ensure that the carryingvalue does not differ materially from market value in subsequent years. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. It may be used interchangeably with carryingvalue. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. If the fair value is less than carryingvalue (impaired ), the goodwill value needs to be reduced so the fair value is equal to carryingvalue. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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