Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
稳定资产的原值、累计折旧和净值，理卖正在会计报表中分别列示。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
稳定资产的原值、累计折旧和净值，理卖正在会计报表中分别列示。
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