| 单词 | book value |
| 释义 | book value The value which is put on assets in a firm's accounts. This may be the original purchase price, or a revised figure based on a periodic revaluation. It is contrasted with trying to value assets at their current market prices. Book value is often used when the assets are non-marketed, so that regular revaluation would be expensive and unreliable, or where the assets are marketed but their price is volatile, so that ‘marking to market’ would produce very variable valuations. balance-sheet using book values may conceal either large hidden reserves or undeclared losses in a firm. |
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