帐面价值

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

Over long periods of time, the change in per-share book value should nicely approximate the returns to owners.

长期以来，改变为每股帐面价值近似回报业主应好听。

All assets of the Company (other than the real property and improvements thereon and appurtenances thereto) will be credited at book value as of the last day of the fiscal year immediately.

公司的所有资产（不仅仅是不动产及其装修和附属物）将以财政年度的最后一天的帐面价值立即登记入贷方。

Depreciate or Amortize - An accounting procedure that gradually reduces the book value of an asset through periodic charges to income.

折旧或摊销–一种逐渐减少某固定资产的帐面价值并定期在收入中抵扣的会计程序。

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。"

Where could you find the Blue Book value?

如果你能找到蓝色的帐面价值？

The blue book value of a car, really blue?

蓝色的帐面价值的汽车，真正的蓝色？

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。

And United Microelectronics Corporation have been the flagships in wafer foundry industry, demonstrating respective and unique philosophies and viewpoints in technological levels, human resources, investment costs, yield in finished products and capital management amidst the respective competition strategies which might not necessarily identical.

晶圆代工业是台湾经济奇迹的功臣，而台积电与联电更是此产业的龙头，虽然竞争策略不尽相同，但在技术层次、人力资源、投资成本、成品良率及资金调度上都各有独特的看法及理念，因此本研究将两家公司的财务报表区分九大资源，再佐以策略分析及前景分析来评估公司价值；不仅推估未来年度得周转率、获利率及销货外，另预测公司市价与帐面价值之间的关系，希望提供报表使用者另一种分析评价工具。

This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.

这是我们的实际成交价格，同时也是我们的税基，GAAP&成本&在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。