什么是现存价值（carrying value）?

什么是现存价值（carrying value）?

An accounting measure of value, where the value of an asset or a company is based on the figures in the company's balance sheet. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. For a company, carrying value is a company's total assets minusintangible assets and liabilities such as debt.
Also known as "book value".

carrying value，又称carrying amount或book value是指在公司资产负债表上列出的资产的价值。这一数值与该资产的现行市值不同，因为它是基于原始的购买价格，也包括任何折旧、减值成本，或其他可能对账面价值产生影响的因素。
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and impairment losses.