The book balance under this System refers to the actual amount of account without deductions of provision made for the account (e.g., accumulated depreciation, provisions for impairment of assets).

• 本制度所称的账面余额，是指某科目的账面实际余额，不扣除作为该科目备抵的项目（如累计折旧、相关资产的减值准备等）。