| 词汇 | book-value |
| 释义 | book value noun[ C or U ] business, finance & economics specializeduk /ˈbʊk ˌvæl.juː/ us /ˈbʊk ˌvæl.juː/ the value a company gives to something it owns in its accounts, which could be more or less than its real value if sold: （公司）资产价值 Growth means a fund's stocks tend to be more expensive relative to book value.成长意味着基金的股票价格高于资产价值。 Capital profits are the difference between the book values of partnership assets and their market value.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。 the value of a company as shown in its accounts, which is the amount a company owes taken away from the amount it owns: （公司）账面价值 Book value is assets minus debts.资产减去债务等于账面价值。 Getting into compliance has caused some companies to cut their book values by hundreds of millions of dollars.合规导致一些公司的账面价值缩水数亿美元。 Compare market value Estimating value appraise appraiser buying power cost costing de-index dollar sign est. euro goodwill index of leading economic indicators pricing put something at something quote re-estimate recommended retail price RRP uncosted underestimate value You can also find related words, phrases, and synonyms in the topics: Costs & expenses book value | Business Englishbook value noun[ C,usually singular or U ] ACCOUNTINGukus(abbreviationBV) (alsocarrying amount); (alsocarrying value) the value a company gives to something it owns in its accounts. The real value of this if it were sold could be more or less than this amount: The bank's shares are trading at under half their book value. Most shares are issued at a discount to book value. (alsobook equity) the value of a company as shown in its accounts. To get this value the amount a company owes is taken away from the amount a company owns: It is a company that now has a book value of £219 million. We are not about to buy a bank at 21/2 times book value. Examples of book valuebook value The asset holding by the insurance company is evaluated on a bookvalue rather than on market-value basis. Investors can undertake transactions at bookvalue even when this differs from market value. In effect, intervention stocks were significantly over-valued, as the bookvalue was recorded as the purchase price rather than the resale price. Intangible assets explain the difference between the bookvalue of an organization (which generally measures tangible assets) and the market value of an organization. In contrast to traded corporate or government bonds, the bookvalue of these bonds does not fall if the general interest rate level in the market increases. That is right, and there is a note which says that the bookvalue is £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 the Open Parliament Licence v3.0 We take the bookvalue for assets as shown in the last accounts. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It would involve undue effort to work out the bookvalue of the very many articles offered at this sale. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Suppose that gilt-edged securities rise to their bookvalue. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The amount could be anything up to the bookvalue of £20 billion, which is a horrendous sum. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The information available relates to the bookvalue of direct investment excluding oil, banking and insurance. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 All that has happened is that, by standard accountancy procedures, their bookvalue has been decreased. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Many of those aircraft have what one might term high bookvalue but very little commercial value. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Information is available only for the bookvalue of direct investment excluding oil, banking and insurance. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The bookvalue of the assets stands at £1,169 million. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 See all examples of book value 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. |
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