The carrying amount of the replaced part is derecognised.

对于被替换的部分，终止确认其账面价值；

The carrying amount of the bonds becomes the book value of the newly issued stock.

债券的维持费用成为重新发行的股票的帐面价值.

The carrying amount of other payables and accruals approximates to its fair value.

其他应付款项及应计费用的帐面值与其公平值相约。

The asset is not recoverable when future cash flows are less than the carrying amount.

当未来现金流程比运送的数量更少的时候,资产不是可回复.

The carrying amount of other receivables, deposits and prepayments approximates to its fair value.

其他应收款项 、 按金及预付款项的帐面值与其公平值相约.

The carrying amount of other receivables , deposits and prepayments approximates to its fair value.

其他应收款项、按金及预付款项的帐面值与其公平值相约。

Article20the carrying amount of deferred income tax assets shall be reexamined on balance sheet day.

第二十条资产负债表日，企业应当对递延所得税资产的帐面价值进行覆核。

Article 38 A lessor shall disclose the carrying amount of each class of leased asset in the operating leases.

第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。

The directors consider that the carrying amount of trade and other receivables approximates their fair value.

董事认为贸易及其他应收款的账面值,与其公平值相约.

In the meanwhile, an adjustment shall be made to the carrying amount of the liability formed by its continuous involvement.

同时，调整继续涉入所形成负债的账面价值。