整理一下语序,
资产的倒转受到限制,限额取决于：该资产的账面价值 转为 不计亏损时的该值（即不计亏损时的账面价值）所需的差额.
谢谢楼上的术语.
英语翻译The reversal for an asset is limited to the amount requi
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