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book value

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book value 1.賬面價值。2.買賣凈值。3.股本凈值。4.單股價值。

1.賬面價值。 2.買賣凈值。 3.股本凈值。 4.單股價值。 “book“ 中文翻譯：   n. 1.書，書籍；著作； 〔the B-〕 基督教《圣 ...“value“ 中文翻譯：   n. 1.價值；重要性；益處。 2.估價，評價。 3.價 ...“book value(carrying value)“ 中文翻譯：   帳面價值“book value basis“ 中文翻譯：   帳面價值基礎“book value method“ 中文翻譯：   歷史成本法; 帳面價值法“book value of capital stock“ 中文翻譯：   股本帳面價值“book value of fixed assets“ 中文翻譯：   固定資產帳面價值“book value of inventories“ 中文翻譯：   存貨的賬面價值“book value of the asset“ 中文翻譯：   （資產的賬面價值）：固定資產的成本與該資產的累計折舊之間的差額。; 資產的賬面價值“book value of the assets“ 中文翻譯：   資產的賬面值“book value per common“ 中文翻譯：   每普通股賬面價值“book value per share“ 中文翻譯：   每股股票的帳面價值; 每股帳面價值; 每股賬面價值“book value plan“ 中文翻譯：   股票轉讓價格“book value trade inventory“ 中文翻譯：   貿易庫存帳面價值“book-value shares“ 中文翻譯：   帳面價值股票“bv book value“ 中文翻譯：   票面價值“cost-book value differentials“ 中文翻譯：   合并價差“current book value“ 中文翻譯：   現存帳面價值“decrease in book value“ 中文翻譯：   帳面價值減少“fixed assets-book value“ 中文翻譯：   固定資產凈額“gross book value“ 中文翻譯：   帳面價值總額; 帳面原值; 帳面總價值; 帳面總值; 賬面總值“i value the book highly“ 中文翻譯：   我對那本書評價很高“kelley blue book value“ 中文翻譯：   凱利藍帳面價值“net book value“ 中文翻譯：   凈帳面值; 凈賬面價值; 帳面凈值; 賬面凈值“net book value assets“ 中文翻譯：   資產凈值

Substantial differences between these companies “ book values and market values indicate the presence of assets not recognized and measured in company balance sheets . intellectual capital accounts for a substantial proportion of this discrepancy 而實現這一目標的前提是要進行智力資本的識別與測量，這是智力資本系統研究一個不可逾越的階段。

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It explains how utilizing flexible human capital and integrated social capital through collaborative relationship networks , learning activities can accumulate intellectual capital and bring important knowledge value to an enterprise above its financial book value 此些價值有的可轉為財富，有的緊黏在企業體或合作網路關系上，是促使企業與團隊更具競爭優勢的力量。

Adjustments to book value of investments and recognition of income or losses on the investments , which are calculated according to the net profit or losses of the invested enterprise after acquisition of its equity by the investing enterprise 企業被投資單位凈損益計算調整投資的賬面價值和確認投資損益時，應當以取得被投資單位股權后發生的凈損益為基礎。

This article analyses the intangible assets book value and the change rule of usage value , studies the characteristics of the intangible assets in the investment and includes several common ways of intangible assets investment 本文通過對無形資產的賬面價值和使用價值的變化規律分析，研究了無形資產在投資中的特點，并歸納了幾種常見的無形資產投資方式。

For the relevant option exercise , the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall , when exercising the option , be recorded in the profits and losses of the current period 相關期權行權的，應當在行權時，將繼續涉入形成負債的賬面價值與行權價格之間的差額計入當期損益。

When a partner interest is purchased by an outsider , the price paid in the transaction is extraneous to the partnership ; only the book value of the departing partner ' s capital balance is trans ? ferred to the new partner 如果合伙人的權益是由企業局外人購得，交易中實際所付價款對企業并不影響，只是按帳面價值將原合伙人的資本余額轉移給新的合伙人。

Substantial differences between these companies “ book values and market values indicate the presence of assets not recognized and measured in company balance sheets . intellectual capital accounts for a substantial proportion of this discrepancy 而實現這一目標的前提是要進行智力資本的識別與測量，這是智力資本系統研究一個不可逾越的階段。

The cash dividend or interest on a short - term investment should be written off against the book value of the investment when received , expect for those recorded in the “ dividend receivable ” account （二）短期投資的現金股利或利息，應于實際收到時，沖減投資的賬面價值，但已記入“應收股利”或“應收利息”科目的現金股利或利息除外。

If the post - modification terms of the debt concern any contingent sum receivable , the creditor shall not recognize the contingent sum receivable , nor he include it in the book value of the restructured debt 修改后的債務條款中涉及或有應收金額的，債權人不應當確認或有應收金額，不得將其計入重組后債權的賬面價值。

If the hedging instrument is a non - derivative instrument , the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period 套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。

Upon disposal of short - term investments , the difference between the book value of the short - term investments and the proceeds on the short - term investments should be recorded as income or losses for the current period （四）處置短期投資時，應將短期投資的賬面價值與實際取得價款的差額，作為當期投資損益。

The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time （二）被套期項目因被套期風險形成的利得或損失應當計入當期損益，同時調整被套期項目的賬面價值。

Currently the big wall street firms are trading at more than twice their book value , reflecting last year ' s average returns on equity of about 25 % , which is higher than their cost of capital 現如今華爾街的大公司們都以超過兩倍賬面價值在交易，反映了去年證券的平均利潤大約有25 % ，高過其資本成本。

Our premium of business value to book value has widened for two simple reasons : we own some remarkable businesses and they are run by even more remarkable managers 我們企業價值對帳面價值的差距，因為以下二個簡單的原因又擴大了一點，一是我們擁有優秀的企業，一是這些企業皆由最優秀的經理人在管理。

A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods 使固定資產賬面價值周期性減少的一系列方法，這種折舊方法所計算的折舊費在期初時較大，然后逐漸變少。

Unlike the assets of a bank or an industrial company , most of the securities on their balance sheet have a book value that can be calculated daily and can be easily liquidated 與銀行或者工業企業的資產不同，他們資產負債表上的大多數證券都有可被每天計算的極易清算的賬面價值。

Any adjustments to the book value of accounts of an enterprise are not allowed , unless otherwise required by the state laws or regulations and the state uniform accounting system 除法律、行政法規和國家統一的會計制度另有規定者外，企業一律不得自行調整其賬面價值。

For a while in 2002 , the combined company was trading for less than the price mr harrison paid for the acquisition , and even dipped below book value 2002年的一段時期內，合并后公司的股票交易價格，不及哈里森先生當初支付的收購價，甚至跌破了賬面價值。

The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year 這個方法下的每年的折舊費用是用每年的前一年年末資產的賬面凈值乘以一個百分比計算出來的。