基本释义:

账面净值

网络释义

1)net book value,账面净值

2)net asset,账面净值

3)M/BV,市价/账面净值模型

4)book value,账面值;账面成本

5)paper profit,账面盈利

6)book value,账面价值

7)account value,账面价值

8)Book-to-Market,账面/市值

9)B/M,账面/市价

10)book value,账面余额

用法和例句

Research on relationship between paper profit and operating cash flow——an empirical analysis based on listed companies in metal/nonmetal industries;

账面盈利与经营活动现金净流量的相关性研究——基于金属非金属行业上市公司的实证分析

This form,which consists of the original book value of assets,the relative taxes for the realization of a transaction and the rights or obligations of possible transactions,differentiate from other value forms which the accounting theory has explained.

这种价值形式不同于会计理论上已经阐明的各种价值形式,它由原资产的账面价值、为实现交易发生的相关交易税费和可能让与的相关的权利或义务组成。

7-Exchange of non-monetary assets prescribes: An assets value would be pided into fair value and book value in the light of business nature.

企业会计准则规定非货币性交换业务,按是否具有商业实质,将换入资产入账价值分为按公允价值和账面价值计价两种方法,其中按账面价值计价的规定与现行税法有较大差异。

This paper,based on analyzing the causes of the deviation between the book value and the actual market value,puts forward some effective methods of letting the financial report users know the actual value of the real estate.

房地产交易中企业财务报告反映的房地产账面价值与实际市场价值的背离程度大,造成了企业资产价值的“低估”。

According to the rule of permanent assets, the permanent assets terminal of an enterprise should be computed based on the lower side between account value and withdrawn fund.

按照固定资产准则规定,企业的固定资产期末应按账面价值与可收回金额孰低来计量,当可收回金额低于其账面价值时,应当计提减值准备,并按照减值后的新账面价值重新计算折旧额。

Size and Book-to-Market Factors in Earnings:Evidence from the Chinese Listed Companies;

会计盈余的规模、账面/市值因素实证研究——来自中国上市公司的经验数据

Meanwhile,this paper suggests that size and B/M factors in Fama-French(1992)significantly outperform CAPM-β in explaining the cross-sectional variation of P/E ratios.

其次,本文发现与CAPM-β相比,Fama-French(1992)模型中的规模、账面/市价比率能更好地解释中国A股市盈率的截面变动。