帐面价值

A write-down represents a reduction in the value of investments or other assets.

帐面资金代表在投资价值的或其它资产的减少。

Average book value of the investment during its life.

扣税和折旧后的平均项目收益除以投资期平均帐面价值。

The average project earnings after taxes and depreciation divided by the average book value of the investment during its life.

扣税和折旧后的平均项目收益除以投资期平均帐面价值。

Collision insurance usually covers the book value of the motorcycle before the loss occurred - factory parts.

碰撞保险通常包括帐面价值的摩托车前发生损失-工厂部分。

However after we partition the sample into deciles based on the degree of conservatism, we find that the higher the degree of conservatism, the more significant the coefficients on the two variables and the sign of the coefficients are positive as we expect. Furthermore, we find the sign of the coefficients is negative when the assets are overstated (that is, accounting is aggressive instead of conservative).

但将所有观察值以会计保守程度分组进行分析时，则发现营业资产变动和现金投资额变动对股票报酬率均有正向影响，而且随著保守程度的增加，其影响程度也随著增加；另外，本研究发现当资产帐面价值高估时，对股票报酬呈负影响。

NPAs can be classified financial NPAs and economic NPAs according to their original causes. Financial NPAs are originated frorn the fictitious nature of NPAs and the relatively independent movement of NPAs. The financial bubble or loss is the gap between the price of financial assets and the value of their corresponding real assets. The economic NPAs are resulted from devaluation of corresponding real assets, and the economical bubble or loss is the gap between the face value of the financial assets and the value of their corresponding real assets.

不良资产按其形成于内因还是外因，分为金融性不良资产和经济性不良资产，金融性不良资产是由于金融资产本身的虚拟性以及金融资产自身相对独立运动形成的，相应的金融性泡沫或损失是金融资产的价格超过与其对应的实际资产的名义价格部分；经济性不良资产是经济原因导致的对应实际资产贬值而形成的不良资产，经济性不良资产的泡沫或损失是对应实际资产价值低于金融资产帐面原值部分。

In China, the sceptics ask, what is book?

在中国，怀疑论者也会问：什么是帐面价值？

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。