book value
英[bʊk'væljuː]
美[bʊk'væljuː]
- 帐面价值
详细释义
Noun:
-
the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation
双语例句
- The book value or undepreciated cost of an asset for income tax purposes.
计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。 - The annual addition to book value contributed by bonds purchased below par.
每年由低于面值购买的债券给帐面价值增添的额外部分。
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