Book Value账面价值

1. The value at which an asset is carried on a balance sheet. In other words, the cost of an asset minus accumulated depreciation.
2. The net asset value of a company. Calculated by total assets minus intangible assets (patents, goodwill) and liabilities.

1. 资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧
2. 公司的净资产值，相等于总资产减无形资产(专利、商誉等)及负债

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