| 单词 | book value |
| 释义 | book value book value noun [U; C, usually sing.] (abbr BV)
(Accounting )
1 (also written-down value) 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): The old photocopier is still useful, although its book value is almost nothing. ⇨ MARKET VALUE
2 the value of a company as shown in its financial records, which is its assets minus its liabilities (= the money that it owes): The group is hoping to sell the business for more than its current book value. SYN BOOK EQUITY, SHAREHOLDER EQUITY ⇨ MARKET VALUE, SELL-OFF VALUE |
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