查询词典 book value

Grass this summer more than 100 billion yuan of funds expressed doubts about the book,"the company nearly 70% of book value mortgage funds are deposits, which are secured by most of the deposits in the form of bank acceptance bills of exchange, so there is A certain risk."

今年夏天草100多亿元资金对图书的怀疑，"该公司近70帐面价值％的按揭贷款资金存款，这是由在银行接受的形式大部分存款担保汇票，因此是有一定风险的。"

Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses.

第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。

Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.

第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。

Explain the significance of par value, book value, and market value of capital stock .

解释股票的面值，账面价值和市场价值

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Therefore, we as value investors choice company, not only depend its book value, the much more important is penetrating such companies which will play main mission in the development of human civilization in the coming time, although such companies are minority. However, value investors should realize that just the minority play major roles in the progress of history.

所以，我们作为价值投资者，在选择公司的时候，不能仅仅把握公司的账面价值，更重要的是要洞察到那些在人类文明的未来发展中扮演着重要角色的公司，这样的公司虽然是极少数，但是，他们的发展极大地推动着人类文明的进步。

Further, at the time of the acquisition, Yongan Forestry has reappraised those equipments based on the faire market value and booked the appraised value as theoriginal book value of these fixed assets.

再者，在购置时候，永安林业在市场价值基础上重新评估了那些设备并将鉴定价值登记为固定资产的原始帐面价值。

The reorganization,* ST Guoxiang set out the net asset valuation of approximately 266 million, compared with consolidated net asset value of 12.85 million yuan book value, value-added rate of 5.09%.

此次重组，*ST国祥置出资产评估净值约为2.66亿元，较合并净资产账面值增值1285万元，增值率为5.09%。

China happy to be injected into the royal estate 100% stake in Beijing-assessed net 1.669 billion yuan, compared with consolidated net asset value of 944 million yuan book value, value-added rate of 130.25%.

而华夏幸福拟注入的京御地产100%股权评估净值为16.69亿元，较合并净资产账面值增值9.44亿元，增值率为130.25%。

There is an investment postscript in our textile saga. Some investors weight book value heavily in their stock-buying decisions (as I, in my early years, did myself). And some economists and academicians believe replacement values are of considerable importance in calculating an appropriate price level for the stock market as a whole. Those of both persuasions would have received an education at the auction we held in early 1986 to dispose of our textile machinery. The equipment sold (including some disposed of in the few months prior to the auction) took up about 750,000 square feet of factory space in New Bedford and was eminently usable. It originally cost us about $13 million, including $2 million spent in 1980-84, and had a current book value of $866,000. Though no sane management would have made the investment, the equipment could have been replaced new for perhaps $30-$50 million.

有关我们在纺织业投资的&辉煌历史&还有一段后话，有些投资人在买卖股票时把帐面价值看得很重，也有些经济学者相信重置价值在计算一家公司的股价时极为重要，关于这两种说法在经过拍卖纺织机器设备后，让我好好地上了一课，卖掉的设备满满一工厂全为堪用品，原始成本为一仟三百万美金(包括近几年投入的二百万)，经过加速摊提折旧后，帐面价值八十六万，虽然没有人会笨到再继续投资，但要买一套全新的设备也要花三、四千万美金。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。