查询词典 book value

Berkshire past rates of gain in both book value and business value were achieved under circumstances far different from those that now exist. Anyone ignoring these differences makes the same mistake that a baseball manager would were he to judge the future prospects of a 42-year-old center fielder on the basis of his lifetime batting average.

过去伯克希尔真实与帐面价值成长的背景，与现在有很大的不同，若搞不清楚其间的差异，就好象是一位棒球教练在判断高龄 42 岁的中外野手未来潜力时，以他一生的平均打击率作为判断依据。

Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.

第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。

By the conventional ones of net worth, book value, the value of the business as a going concern.

在常规的资产净值，账面价值，企业的价值作为一个持续关注的问题。

The difference between market value and book value is the invisible assets mainly Intellectual capital and social capital.

企业的最优资本结构就是使企业的三种形态的资本都得到充分利用、从而使企业价值最大化。

I've told you that over time look-through earnings must increase at about 15% annually if our intrinsic business value is to grow at that rate. Indeed, since present management took over in 1965, our look-through earnings have grown at almost the identical 23% rate of gain recorded for book value.

我曾经告诉各位，长期而言，如果我们的实质价值也期望以这个幅度来成长的话，透视盈余每年也必须增加 15%，而的确过自从现有经营阶层于 1965 年接手后，公司的透视盈余几乎与帐面价值一样，以 23%的年复合成长率增加。

INVESTMENT MANAGERS CLASSIFY FIRMS that have high ratios of book-to-market equity, earnings to price, or cash flow to price as value stocks. Fama and French (1992,1996) and Lakonishok, Shleifer, and Vishny (1994) show that for U.S. stocks there is a strong value premium in average returns.

本研究对价值型个股与成长型个股的区别方式是透过 INVESTMENT MANAGERS CLASSIFY FIRMS 的定义，以股价净值比、本益比、或现金流量对价格比中，较低的个股定义为价值型个股，较高的则定义为成长型个股。

Assuming that you have to pay capital gains taxes at 20% on any excess of salvage value over book value, would you gain or lose by depreciating the assets down to zero and paying the capital gains taxes.

假设您要付出的资本收益税的20 ％，对任何超过打捞价值超过账面价值，你会获益或损失贬值的资产下降到零和支付资本收益税。

If a stock has a book value of $100 and also an average market value of $100, 12 percent earnings by business will produce a 12 percent return for the investor (less those frictional costs, which we'll ignore for the moment).

还要减去摩擦成本，在此我们先忽略不计。）如果股息发放率为50%，我们的投资者将拿到6美元的股息，并获得另外6美元的净资产增加。

Commonly, original "tax basis" is book value of assets, however whether there is discrepancy for entry value and tax basis and deduction of retained earnings in certain restructuring transaction shall be taken into consideration while determining original "tax basis".

通知》虽未明确，但我们认为原"计税基础"的确定还应考虑资产取得时入账价值和计税基础是否有差异，且在某些重组交易中，还应当考虑转让方留存收益的扣除。

To March 31 this year to assess the baseline day, its unaudited total book value of 51 billion, estimates the value of assets will not be more than nine billion yuan.

至今年3月31日，以评估基准日，其未经审计的51亿美元的账面价值，估计资产的价值将不超过9亿元。

I want to be a big fish in a small pond.

我要做一条在小池塘里的大鱼。

While the software functioned well, we did not feel the same about their customer support!

虽然该软件运行良好，我们没有同样的感觉他们的客户支持！