音标与读法

这里为大家介绍下book value 是什么意思，希望能帮助到各位朋友。

中英文翻译

1.账面价值。

2.买卖净值。

3.股本净值。

4.单股价值。

book:n. 1.书，书籍；著作； 〔the B-〕 基督教《圣 ...value:n. 1.价值；重要性；益处。 2.估价，评价。 3.价 ...the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation

In accounting, book value or carrying value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or Impairment costs made against the asset.

例句与用法

1.Book value is the unamortized cost of the asset which still appears on the accounting books of the business .

帐面价值是依旧保留在企业帐册中的未摊提的资本成本。

2.Book value of stocks of goods intended for sale

拟供销售的货品存货的帐面价值。

3.Share price is still way below book value

股价仍远低于帐面值。

4.Shareholders funds at book value per share

股东权益每股账面值

5.Investment banks are mostly measured on their price - to - book value

投资银行通常经由账面价值来衡量。

6.Book value per share of common stock

普通股每股帐面价值

7.Multiple of book value per share

每股帐面资产比

8.Net book value of fixed assets

固定资产帐面净值

9.Ordinarily , life insurers are valued at about twice their book value

通常，人寿保险公司的价值应该是帐面价值的两倍。

10.The application of the fair value and the book value in the accounting standards

公允价值和账面价值在会计准则中的运用

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