Book value is the unamortized cost of the asset which still appears on the accounting books of the business . 帐面价值是依旧保留在企业帐册中的未摊提的资本成本。
2.
Bonds payable are reported on the balanced sheet at their ma ? turity amount plus any unamortized premium or minus any unamortized discount 应付债券在资产负债表上以到期值加上未摊销溢价或减去未摊销折价来表示。
3.
All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement 各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。
4.
All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements 各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。
