| Subject | English | Chinese simplified |
| comp., MS | book value | 帐面价值 (The value of an asset as calculated by the acquisition price plus or minus any adjustments (acquisition or value) minus any depreciation previously taken) |
| comp., MS | net book value | 帐面净值 (The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations) |