查询词典 book value

The current value-at-risk based treatment for assessing capital for trading book risk does not capture extraordinary events that can affect many such exposures.

某些特殊的风险实践可能对商业银行的交易类资产价值产生广泛的影响，而目前用于计算交易账户风险资本标准的风险价值法（value-at-risk， VaR）对此无能为力。

Article 5 When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.

第五条 以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。

Berkshire past rates of gain in both book value and business value were achieved under circumstances far different from those that now exist. Anyone ignoring these differences makes the same mistake that a baseball manager would were he to judge the future prospects of a 42-year-old center fielder on the basis of his lifetime batting average.

过去伯克希尔真实与帐面价值成长的背景，与现在有很大的不同，若搞不清楚其间的差异，就好象是一位棒球教练在判断高龄 42 岁的中外野手未来潜力时，以他一生的平均打击率作为判断依据。

By the conventional ones of net worth, book value, the value of the business as a going concern.

在常规的资产净值，账面价值，企业的价值作为一个持续关注的问题。

The difference between market value and book value is the invisible assets mainly Intellectual capital and social capital.

企业的最优资本结构就是使企业的三种形态的资本都得到充分利用、从而使企业价值最大化。

I've told you that over time look-through earnings must increase at about 15% annually if our intrinsic business value is to grow at that rate. Indeed, since present management took over in 1965, our look-through earnings have grown at almost the identical 23% rate of gain recorded for book value.

我曾经告诉各位，长期而言，如果我们的实质价值也期望以这个幅度来成长的话，透视盈余每年也必须增加 15%，而的确过自从现有经营阶层于 1965 年接手后，公司的透视盈余几乎与帐面价值一样，以 23%的年复合成长率增加。

Assuming that you have to pay capital gains taxes at 20% on any excess of salvage value over book value, would you gain or lose by depreciating the assets down to zero and paying the capital gains taxes.

假设您要付出的资本收益税的20 ％，对任何超过打捞价值超过账面价值，你会获益或损失贬值的资产下降到零和支付资本收益税。

If a stock has a book value of $100 and also an average market value of $100, 12 percent earnings by business will produce a 12 percent return for the investor (less those frictional costs, which we'll ignore for the moment).

还要减去摩擦成本，在此我们先忽略不计。）如果股息发放率为50%，我们的投资者将拿到6美元的股息，并获得另外6美元的净资产增加。

Commonly, original "tax basis" is book value of assets, however whether there is discrepancy for entry value and tax basis and deduction of retained earnings in certain restructuring transaction shall be taken into consideration while determining original "tax basis".

通知》虽未明确，但我们认为原"计税基础"的确定还应考虑资产取得时入账价值和计税基础是否有差异，且在某些重组交易中，还应当考虑转让方留存收益的扣除。

Software Description: About Book Tracker Collector's Edition, Organize and catalog all your books with 19 different customizable fields including title, author, category, value, printing date, publish date, purchase price, date purchased, edition, rating, condition, location, publisher, ISBN and a graphic field.

Book Tracker Collector's Edition 使用包括标题，作者，种类，价格，印刷日期，发布日期，购买价格，购买日期，版本，等级，状况，位置，发行商，ISBN以及一个图形字段在内的19个不同的可定制的字段来组织并为你的书籍编制目录。

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。