carrying amount是什么意思

Question

如题所述

Answer 1

carrying amount
n. 维持费用; [财] 账面金额;
[例句]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。

Answer 2

做财务术语是账面价值，比如固定资产账面价值=原值-折旧-减值准备
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and impairment losses.--IAS