" But in Practical operation , it is a comparatively general phenomenon that the present value of the lowest payment of rent is lower than the primitive book value.

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.

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

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.

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the permanent assets terminal of an enterprise should be computed based on the lower side between account value and withdrawn fund.

Through analyzing the existing stock options pattern of China Unicom A share, the paper discusses the advantage and disadvantage of the pattern, then provides that the incentive pattern should combine the performance stocks with account value added right,finally talks over the feasibility of this new pattern.

Based on studies of riskproxies of securities, this article makes a research on three factors, β,BV/MV and Size, which most people believe can explain returns of portfolios.