The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date 因擔(dān)保形成的資產(chǎn)的賬面價值,應(yīng)當(dāng)在資產(chǎn)負(fù)債表日進(jìn)行減值測試。
The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year 這個方法下的每年的折舊費用是用每年的前一年年末資產(chǎn)的賬面凈值乘以一個百分比計算出來的。