book value
book value. The value at which an asset is carried on a balance sheet. Cf. BOOK EQUITY . adjusted book value. Inventory value adjusted to reflect the inventory’s current actual value.
book value
账面价值
账面价值 英语：book value 法语：valeur comptable 德语：Nettobuchwert 意大利语：valore contabile, valore di bilancio 西班牙语：valor contable, valor de libros
book value
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)