账面价值

该飞机的投保价值高于它的实际账面价值。

The insured value of the airplane was greater than its book value .

若按预期账面价值来计，承销商们为这家近在2007年还深陷负资产的银行赢得了相对于中国银行（bankofchina）的小幅溢价。

Underwriters had won a small premium to Bank of China , on a forward book value basis , on behalf of a bank that was deep in negative equity as recently as 2007 .

本文对公司层次上的智力资本进行了界定，并介绍了三种评估智力资本的方法，即市场价值与账面价值比较法、托宾q法和智力资本报算法。

The bearing of this paper is the measurement of intellectual capital .

在相同时期内，伯克希尔哈撒韦（BerkshireHathaway）的每股账面价值增长了135000%。

Berkshire Hathaway has increased book value per share by 135,000 per cent over the same period .

国泰航空的股价不算高正如花旗集团（citigroup）所指出的，其股价为账面价值的1.2倍，略低于12年平均水平。

The Hong Kong-based airline is trading inexpensively 1.2 times book value is just shy of its 12-year average , as Citigroup notes .

花旗集团（citigroup）和美国银行（bankofamerica）的股票市值仅分别为有形账面价值的一半和五分之三，清算花旗将让股东获得100%的收益。

The stock market capitalisations of Citigroup and Bank of America languish at half and three fifths of tangible book value , respectively liquidating Citi could hand shareholders a gain of 100 per cent .

眼下，他认为市场对伯克希尔哈撒韦公司（berkshirehathaway）股票的估价比账面价值低17%是不合理的，于是决定回购。

Now that the market has priced Berkshire Hathaway at what he considers an unreasonable 17 per cent discount to book , he is buying .

你必须寻觅满足以下条件的公司：（a）它正以低价被抛售，但是（b）它致力于创造价值，以超额现金开展某些活动，构建每股账面价值，并且取得良好的股本回报率。

You have to look for companies that ( a ) are selling cheap but ( b ) are committed to value creation , to doing something with their excess cash , to building book value per share , and to getting a good return on equity .

它们的价格相对于每股账面价值的比率低于平均水平，衡量股价与大市联动程度的“beta系数”也低于平均水平。

The ratios of their prices to per-share book values are below average , as are their ' betas ' -- a measure of the extent to which their prices move in lock step with the overall market .

巴克莱资本（BarclaysCapital）分析师在罗杰弗里曼（RogerFreeman）在一份简报中表示：不论来源如何，这一每股盈利水平都提高了高盛的账面价值，可能有助于其股票在短期内强于大盘。

This earnings per share , regardless of its source , adds to book value and could help the shares outperform in the near term , Roger Freeman , analyst at Barclays Capital , wrote in a note .

例如，对冲基金经理戴维艾因霍恩（davideinhorn）指责雷曼兄弟在2008年公司倒闭前夕夸大其账面价值。

Lehman Brothers , for example , was accused by David Einhorn , the hedge fund manager , of overstating the value of its balance sheet in the lead-up to its collapse in 2008 .

而且其账面价值的波动性也低于标准普尔500种股票指数（SP500）。

And its book value has been less volatile than the SP 500 .

据瑞银（UBS）估计，即便计入东航的国有母公司6月份提供的10亿美元注资，合并后实体的账面价值中，商誉仍占到了70%以上。

Even with a separate injection of $ 1bn in capital from CE 's state parent in June , goodwill will still account for more than 70 per cent of the combined entity 's book value , UBS estimates .

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。

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 .

2，公司净资产的市场价值与公司净资产的账面价值的比例（MBVE）；

The proportion between market value of net assets and book value of net assets .

（美国T-Mobile的价格：400亿美元）。再或者，我们应该收购一家低于账面价值的美国银行，统治数字商业的未来。

( T-Mobile USA : $ 40bn . ) Or maybe we should buy one of the many US banks trading below book value and dominate the future of digital commerce .

去年，巴菲特执掌的伯克希尔哈撒韦公司（BerkshireHathaway）账面价值升幅严重落后于标准普尔500指数，史上第一次出现五年涨幅落后于该大市指数的情况。

Last year , the book value of Buffett 's Berkshire Hathaway badly trailed the S & P 500 , increasing less than the broad market index over the past five years for the first time in history .

3，公司有形资产账面价值与公司总资产市场价值的比例（PPEMVA）。

( mbve ) 3 . The proportion between book value of tangible assets and market value of corporation assets ( ppemva ) .

该股当前股价仅为有形账面价值的0.6倍。

The stock trades for just 0.6 times tangible book value .

因此，将账面价值与标普500指数作比较很有道理。

That made book a rational comparative to the SP index .

农业企业生物资产账面价值的确定

Sureness of the Book Value of Biological Assets in Agribusiness

通常，账面价值的计算只针对普通股。

Book value is usually computed only for common stock .

到本周二，上海的股价已经翻倍，达到账面价值的3.78倍。

By Tuesday , this had doubled to 3.78 times book value .

西方银行当前的市值大多远低于其账面价值。

Most Western banks are trading at well below their book value .

然而，瑞银当前股价高达有形账面价值的1.3倍。

But they now trade on a hefty 1.3 times tangible book value .

现在中国五大银行的市值仅略微超过其账面价值。

Now the five biggest in China trade at just over book value .

普通股每股账面价值计算如下

The calculation of book value per share of common stock is shown below

当然，许多资产的价值已低于账面价值。

Of course , lots of assets are no longer worth book value .

中资银行和保险公司的股价是账面价值的很多倍。

Chinese banks and insurers are selling for large multiples of book value .

但他发现，没有人愿意支付他想要的四倍于账面价值的溢价。

But he found no one willing to pay the four-times-book-value premium he wanted .