realadj.真实的；真的；正宗的；真正的；名副其实的；实际的；现实的；不动产的adv.非常n.真实；雷阿尔（昔日西班牙等地的货币）real love真爱

1. The tax base for assets of a shareholder distributed from the liquidated enterprise shall be determined according to the realizable value or actual transaction price.
   被清算企业的股东从被清算企业分得的资产应按可变现价值或实际交易价格确定计税基础。