1) Book Value Per Commo
每普通股账面价值
5) book value
账面价值
1.
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。
2.
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.
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。
3.
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”。
6) account value
账面价值
1.
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the permanent assets terminal of an enterprise should be computed based on the lower side between account value and withdrawn fund.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。
补充资料：每普通股账面价值
每普通股账面价值 Book Value Per Common
定义：
一家企业的普通股股东用来评估偿还所有债务后股票安全度的标准。