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单词 book value
释义
book value
noun[CorU]
business,finance & economicsspecialized
uk
/ˈbʊk ˌvæl.juː/us
/ˈbʊk ˌvæl.juː/
thevalueacompanygives to something itownsinitsaccounts, which could be more or less thanitsrealvalueifsold:
（公司）资产价值
Growthmeansa fund'sstockstendto be moreexpensiverelativetobookvalue.成长意味着基金的股票价格高于资产价值。
Capitalprofitsare thedifferencebetween thebookvaluesofpartnershipassetsandtheirmarketvalue.资本利润是指合伙资产的账面价值与市场价值之间的差额。
thevalueof acompanyasshowninitsaccounts, which is theamountacompanyowestaken away from theamountitowns:
（公司）账面价值
Bookvalueisassetsminusdebts.资产减去债务等于账面价值。
Getting intocompliancehascausedsomecompaniestocuttheirbookvaluesby hundreds of millions ofdollars.合规导致一些公司的账面价值缩水数亿美元。
Compare
market value
SMART Vocabulary: related words and phrases
Estimating value
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  • costing
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  • euro
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  • index of leading economic indicators
  • market value
  • put
  • putsomethingatsomething
  • quote
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You can also find related words, phrases, and synonyms in the topics:

Costs & expenses
(Definition ofbook valuefrom theCambridge Advanced Learner's Dictionary & Thesaurus© Cambridge University Press)

book value| Business English

book value
noun[C,usually singularorU]
ACCOUNTING
uk
us
(abbreviationBV)
(alsocarrying amount);(alsocarrying value)
thevalueacompanygives to something itownsinitsaccounts. Therealvalueof this if it weresoldcould be more or less than thisamount:
The bank'ssharesaretradingat underhalftheirbookvalue.
Mostsharesareissuedat adiscounttobookvalue.
(alsobook equity)
thevalueof acompanyasshowninitsaccounts. To get thisvaluetheamountacompanyowesis taken away from theamountacompanyowns:
It is acompanythat now has abookvalueof £219 million.
We are not about tobuyabankat 21/2timesbookvalue.
(Definition ofbook valuefrom theCambridge Business English Dictionary© Cambridge University Press)

Examplesofbook value

book value
The asset holding by the insurance company is evaluated on abookvaluerather than on market-value basis.
From theCambridge English Corpus
Investors can undertake transactions atbookvalueeven when this differs from market value.
From theCambridge English Corpus
In effect, intervention stocks were significantly over-valued, as thebookvaluewas recorded as the purchase price rather than the resale price.
From theCambridge English Corpus
Intangible assets explain the difference between thebookvalueof an organization (which generally measures tangible assets) and the market value of an organization.
From theCambridge English Corpus
In contrast to traded corporate or government bonds, thebookvalueof these bonds does not fall if the general interest rate level in the market increases.
From theCambridge English Corpus
That is right, and there is a note which says that thebookvalueis £115 million against the current market value which stands at £97 million.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
We take thebookvaluefor assets as shown in the last accounts.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
It would involve undue effort to work out thebookvalueof the very many articles offered at this sale.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Suppose that gilt-edged securities rise to theirbookvalue.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
The amount could be anything up to thebookvalueof £20 billion, which is a horrendous sum.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
The information available relates to thebookvalueof direct investment excluding oil, banking and insurance.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
All that has happened is that, by standard accountancy procedures, theirbookvaluehas been decreased.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Many of those aircraft have what one might term highbookvaluebut very little commercial value.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Information is available only for thebookvalueof direct investment excluding oil, banking and insurance.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Thebookvalueof the assets stands at £1,169 million.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
#https://dictionary.cambridge.org//dictionary/english/book-value##
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更新时间：2024/12/27 22:18:40