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book value

Word family
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
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.
value
ˈbook ˌvalue noun
Chinese
Syllable
Corpus

See also: book value


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