| 单词 | book value |
| 释义 | book value The value of an asset as recorded in the books of account and stated in the balance sheet of an organization. This is normally the historical cost of the asset reduced by amounts written off for depreciation. If the asset has ever been revalued, the book value will be the amount of the revaluation less amounts subsequently written off for depreciation. Except at the time of purchase of the asset, the book value will rarely be the same as the market value of the asset. |
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