| 词汇 | bookvalue |
| 释义 | book value noun [uncountable; countable, usually singular] (abbreviation bv) (accounting 会计) (also written-down value) the value that a business gives to an asset in its financial records (books), which is the original cost of the asset minus depreciation (= its decrease in value over a period of time) 账面价值（记录在账上的资产价值，即资产的原始成本减折旧）◆the old photocopier is still useful, although its book value is almost nothing. 尽管旧复印机的账面价值几乎为零，但它仍然有用。 ➡ market value 2.the value of a company as shown in its financial records, which is its assets minus its liabilities (= the money that it owes) 账面价值（记录在账上的公司价值，即资产减负债）◆the group is hoping to sell the business for more than its current book value. 集团希望以高于目前账面价值的金额出售企业。 syn book equity , shareholder equity ➡ market value |
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