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1·The carrying amount of the transferred financial asset;

所转移金融资产的账面价值；

2·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；

3·The carrying amount of the portion whose recognition has stopped;

终止确认部分的账面价值；

4·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。

5·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。

6·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。

7·The asset is considered recoverable when future cash flows exceed the carrying amount.

当未来现金流程超过运送的数量时候，资产被认为可回复的。

8·The directors consider that the carrying amount of other payables approximates their fair value.

董事会认为，其他应付款的账面值与公平值相若。

9·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。

10·Article 38a lessor shall disclose the carrying amount of each class of leased assets 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。