资产账面价值

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 ) .

该公司的影响力（利）的计量按资产账面价值总额除以负债比率。

The firm 's leverage ( LEV ) is measured as the ratio of total debt divided by the book value of assets .

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

鉴于过去的风险管理失误曾造成账面价值减记，我对该公司的有形资产账面价值持保留态度。

I question their tangible book value number , given past risk-management mishaps that caused book value to get written down .

换出（转出）资产账面价值与待交易价值辨析这些争论点可通过交换文件而有效地提出。

Discrepancies between Book Value of Transferred Assets and Pending Transaction Value ; These issues could be effectively aired through an exchange of documents .

消息人士称，中投与百仕通支付的价格约为这笔资产账面价值的35%，资产组合中既有未到期贷款也有不良贷款。

CIC and Blackstone paid about 35 cents on the dollar for the portfolio , which includes both current and non-performing loans , sources said .

证券部门也受益于杠杆贷款和抵押支持证券业务的4亿美元增值。这是美国银行业第一次披露这类资产账面价值大幅上升，此类证券资产缩水曾给全行业带来巨额亏损。

The securities division also benefited from a $ 400m gain on its leveraged loans and mortgage-backed assets the first time a US bank has disclosed a significant write-up on the value of securities that have caused huge losses to the sector .

减低资产的账面价值，因为相对市场价值估值过高。

Write-down reducing the book value of an asset because it is overvalued compared to market values .

前者一般以换出资产的账面价值作为换入资产的入帐价值；

As for the former , the book value of pay-out assets is generally acted as the book value of pay-in assets ;

上诉人的担保人担保书因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。

The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date .

固定资产的账面价值与实际价值不符，不能如实反映事业单位的资产总量和净资产保有量；

Book value of fixed assets do not tally with the real value , this can not show really total assets and net assets of institutions ;

固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。

The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets .

但笔者认为用换出资产的账面价值作为换入资产的入账价值，与会计的基本原则谨慎性，相关性，可靠性不相适宜。

Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets .

固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。

The book value of the fixed assets can 't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution .

本文通过对无形资产的账面价值和使用价值的变化规律分析，研究了无形资产在投资中的特点，并归纳了几种常见的无形资产投资方式。

This article analyses the intangible assets book value and the change rule of usage value , studies the characteristics of the intangible assets in the investment and includes several common ways of intangible assets investment .

但银行已经以行动证明，这种基于动机推断的区分可以有多么灵活据说银行会故意将不良资产（能够以账面价值持有）一直持有至到期，而优质资产的获利则以市价评估。

But banks have demonstrated how flexible a distinction based on inference of motive can be : bad assets which can be held at book value are said to be intended to be held to maturity , while profits from good assets are marked to market .

资产减值是资产（账面价值）转化为费用（或损失）的一种特殊形式，它将导致费用（或损失）的增加，资产账面价值的减少；

Asset impairment is a special form through which assets ( book value ) transform into expenses ;

通过经营租赁租出的固定资产应披露每类租出资产的账面价值。

Book value of tenancy of fixed assets through operating lease shall be disclosed on the basis of each leased asset type ;

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 .

资产减值是一种非正常的资产账面价值的减少，这种价值减少是由于除人为毁损、自然灾害损毁以外的企业不能控制的外部环境的变化所导致；

Asset impairment is an unnatural decrease of asset book value , which is caused by external environmental changes except artificial and natural calamity damages that enterprises can 't control ;

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , the carrying amount of the deferred income tax assets shall be written down .

换入资产、换出资产的公允价值以及换出资产的账面价值。

Fair values of the assets received and surrendered , as well as the carrying value of the surrendered assets ;

并分析了无形资产对管理和会计处理的影响，以及无形资产对企业账面价值和市场价值的影响。

At the same time , the paper documents intangibles ' influences on the management and the corresponding accounting treatment , and also analyzes the intangibles ' impacts on the book value and market value of enterprise .

因为，在资产负债表中，资产的计价方式不统一，历史成本法已不能够顺应市场经济发展的需求，资产的账面价值不能合理地反映其市场价值、现时价值。

Because , in the balance sheet , non-uniform pricing of assets , historical cost is not responsive to the needs of the market economy , the book value of assets can not reasonably reflect the market value , present value .