| 1. | Residual ' s carrying value
财务报表上的残值结存价值 |
| 2. | Article 2 the term " impairment of assets " refers to that the recoverable amount of assets is lower than its carrying value
第二条资产减值，是指资产的可收回金额低于其账面价值。 |
| 3. | Article 19 the basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount
第十九条资产组账面价值的确定基础应当与其可收回金额的确定方式相一致。 |
| 4. | The introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write - down the carrying value
环境法规的绪论可以包含认可资产受损及由此而记录的损失价值的职责。 |
| 5. | Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise , the carrying value of the intangible assets shall be written off
第二十三条无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销。 |
| 6. | A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group
总部资产的显著特征是难以脱离其他资产或者资产组产生独立的现金流入，而且其账面价值难以完全归属于某一资产组。 |
| 7. | This arithmetic cast off serial addition idea , but entirely enumerate every pair of addends on a bit . and it also calculate two possible receiving carry value on each bit . so the addition can be operated through automatic selection , and complete collateral addition and carry operation
这种算法摆脱了以往的串行加法运算思想，将每一位上两个加数对的所有可能进行全列举，同时考虑每一位上接受进位值的两种可能，使得加法运算在自动进行选择的过程中完成并行的加法和进位。 |
| 8. | The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of placements by other hksar government funds for which interest is payable at market - based rates , which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities
由此引致的资产或负债价值的改变，已反映在资产负债表内有关资产或负债的帐面价值中，惟按?场利率计算利息的其他香港特区政府基金存款则在资产负债表内以资产负债表日期的本金额列示，而有关的价值重估差额则包括在“其他负债”项目内。 |
| 9. | The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities
这样引致的资产或负债价值的改变，已反映在资产负债表内有关资产或负债帐面价值中，惟对有息财政储备帐项的结欠仍在资产负债表内以原本价值列帐，而有关的价值重估差额则包括在其他负债这一项目内。 |
| 10. | Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset , it shows that no asset impairment has occurred , and it does not need to estimate another amount of the asset
第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。 |
