book value

Related topics: Business basics

ˈbook ˌvalue noun [countableC]

1. BBhow much a car of a particular age, style etc should be worth if you sold it 〔某个车龄、款式等的汽车的〕账面价值

2 technical

a) the value of a business after you sell all of its assets and pay all of its debts 〔企业的〕账面价值，净值

b) the value of something that a company owns, which it lists in its accounts 〔公司财产的〕账面值

Examples from the Corpus

book value• Now they carry a collective book value of more than $ 8,000.• Gains on property disposals are calculated by reference to historical net book value to the Group.• The net book value of Banner's leasehold properties comes to £1.82m; the historical cost is £2.054m.• A revaluation of the brewer's 1,600 pubs showed that they are now worth £255million more than their book value.• Mr Ellison says he looks for thrifts with top-notch management and stock prices that look cheap relative to book value and earnings.• Perhaps the best way to understand book value is by means of an example.

From Longman Business Dictionary

book valueˈbook ˌvalueACCOUNTINGFINANCE

1[countableC, uncountableU] the value of an asset or group of assets in a company’s accounts, not necessarily the amount they could be sold for

The company owns a ski resort on Lake Tahoe that could be worth double its $19 million book value.

2[countableC, uncountableU] the value of a company measured as its total assets minus total liabilities except liabilities to shareholders

Value investors buy a stock when it seems cheap compared with a company’s earnings, dividends, or book value.

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