单词学习：carrying value 会计/金融
carrying value
/ˈkæriɪŋ ˈvæljuː/
账面价值，指在财务报表中资产或负债的净值，通常等于其历史成本减去累计折旧、摊销或减值准备后的金额。
Ms. Gu explained that the carrying value of the equipment on the balance sheet is significantly lower than its market value due to accumulated depreciation.
顾老师解释说，由于累计折旧，资产负债表上该设备的账面价值明显低于其市场价值。
单词卡片
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