Net value of fixed assets : is obtained by deducting depreciation over years from the original value of fixed assets 固定資產凈值:是指固定資產原價減去歷年已提折舊額后的凈額。
The original value , accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement 固定資產的原值、累計折舊和凈值,應當在會計報表中分別列示。