book value
noun [ C or U ] business, finance & economics specialized uk/ˈbʊk ˌvæl.juː/ us/ˈbʊk ˌvæl.juː/
（公司）资产价值
the value a company gives to something it owns in its accounts, which could be more or less than its real value if sold
Growth means a fund's stocks tend to be more expensive relative to book value. 成长意味着基金的股票价格高于资产价值。
Capital profits are the difference between the book values of partnership assets and their market value. 资本利润是指合伙资产的账面价值与市场价值之间的差额。
（公司）账面价值
the value of a company as shown in its accounts, which is the amount a company owes taken away from the amount it owns
Book value is assets minus debts. 资产减去债务等于账面价值。
Getting into compliance has caused some companies to cut their book values by hundreds of millions of dollars. 合规导致一些公司的账面价值缩水数亿美元。
Compare: market value