book valueglossary / book value The value at which an asset is carried on a balance sheet. Cf. BOOK EQUITY. 词条贡献者 译者Eric,毕业于国内一流的高级翻译学院,擅长翻译各种与娱乐与传媒诉讼相关的法律文件。
book value book value, 账面价值 book value 账面价值 1资产负债表上记录的某项资产的价值,等于成本减去累计折旧;2企业的总资产减去总负债的余额;3某项资产的净值,如应收账款账面价值等于应收账款原值减去坏账准备。(→book equity)
book value book value book value. The value at which an asset is carried on a balance sheet. Cf. BOOK EQUITY . adjusted book…