( ˌwritten-down ˈvalue) 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
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. 集团希望以高於目前账面价值的金额出售企业。SYNbook equity , shareholder equity ➡market value