Also known as a carry forward account, a carrying account is a special type of account that helps to identify and track changes in the carrying value or book value of certain types of assets, such as realestate. Typically, the amount found in these accounts are carried over from one period to the next. This is especially true with budgetallocations that are associated with certain purposes, such as the acquisition of materials that are needed on an ongoing basis. In this scenario, the balance of the carrying account does not lapse at the end of a period, but carries over into the next period and can be us

Carrying value = 帐面值

建议翻译为:

帐面值计算纪录

供参考。