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- Article 22An enterprise shall adjust its expected net salvage value of the fixed assets it holds for sale. 第二十二条企业持有待售的固定资产，应当对其预计净残值进行调整。
- The term "depreciable amount" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated. 应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。
- Article 15An enterprise shall, in accordance with the nature and use of a fixed asset, reasonably ascertain its useful life and expected net salvage value. 第十五条企业应当根据固定资产的性质和使用情况，合理确定固定资产的使用寿命和预计净残值。
- Article 19An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and the depreciation method of the fixed assets. 第十九条企业至少应当于每年年度终了，对固定资产的使用寿命、预计净残值和折旧方法进行复核。
- Article 20 An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and depreciation method of the productive biological assets. 第二十条企业至少应当于每年年度终了对生产性生物资产的使用寿命、预计净残值和折旧方法进行复核。
- The "expected net salvage value" refers to the expected amount that an enterprise may obtain from the current disposal of a fixed asset after deducting the expected disposal expenses at the expiration of its expected useful life. 预计净残值，是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态，企业目前从该项资产处置中获得的扣除预计处置费用后的金额。
- The Definition of Value Scope of Net Salvage in Terms of Double Declining Balance Method 双倍余额递减法下净残值率取值范围的界定
- He hit the tennis ball over the net. 他把网球打过了网。
- The ball glanced off the goal post into the net. 球撞到球门柱上斜飞入网。
- The net weight of this jar of coffee is 180 grams. 这瓶咖啡净重180克。
- If I lose my job, I've got no safety net. 我丢掉这份工作就无计可施了。
- We were unable to salvage anything when the factory burnt down. 当工厂烧毁时，我们没有能抢救出任何东西。
- The fish tangled in the mesh of the net has died. 那条卡在网眼上的鱼已经死了。
- Salvage of the wreck is made difficult by bad weather. 船遇难後因天气恶劣救援工作十分困难。
- Practise throwing the ball into the net. 练习投篮。
- The government tried to salvage several business companies from bankruptcy. 政府设法把这几个商业公司从破产境地中拯救出来。
- She just tipped the ball over the net. 她刚好把球击过网。
- My fishing-line got fouled (up) in an old net. 我的钓丝跟旧鱼网缠在一起了。
- The fishermen were hauling in the net. 渔夫们正在把网拉进珑。
- His lawless hair was caught in a net. 他的一头乱发被网钩住了。
