双方讨论的价格较雷曼的帐面价值高50%。
The price under discussion was 50 per cent above Lehman's book value.
物价变动时，除国家另有规定者外，不得调整其帐面价值。
The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except otherwise stipulated by the State.
净资产收益率，又称ROE，指公司十二个月的净收入与股东权益（帐面价值）的比率，是用得最多的盈利性指标。
Return on equity, or ROE, the ratio of a company's 12-month net income to its shareholder equity (book value), is the most widely used profitability gauge.
研究合作公司汇集了一个对5年平均现金流、销售和净红利，以及公司帐面价值的复合测量。
Research Affiliates compiles a composite measure of five-year averages of cashflow, sales and gross dividends, plus a company's book value.
第二季度，主要业务帐面价值（Book value，帐面价值指的是股票实际的资产价值，也就是公司的总资产净值除以发行股票数量后所得出的值）由3月31日的54.63美元，上涨至59.94美元。
Book value, a measure of assets minus liabilities, rose to $59.94 a share at the main business, from $54.63 on March 31.
没有人知道它的帐面价值几何。
如果帐面价值与内在价值间的“溢价”每年的变化没有那么大，你或许可以得出结论，认为伯克希尔的股价是有点儿便宜了。
If the 'premium' between book value and the intrinsic value doesn't swing that much from year to year, one might conclude that Berkshire is looking a little cheap.
中国人寿的交易价格，是帐面价值的八倍，甚至更多(不同的证券交易所股价有所差别)。
China Life's shares trade for eight times book, or more, depending on the share class used.
消息来源向金融时报透露，最后定价大概是帐面价值的1.3到1.5倍。
Sources have told the Financial times that the final price is likely to be 1.3 to 1.5 times book value.
高达帐面价值3.1倍的出价大大高于ANZ和ICBC的出价能力。
The offer, at 3.1 times book value, was high and far more than ANZ or ICBC was prepared to pay.
尽管取决于最终的定价，中国工商银行的价值将很可能最终超过它目前帐面价值两倍，比与它类似规模的银行显得略低。
Depending on the final price, ICBC will probably stand above two times its book value, slightly below its peers.
该比例在过去的几十年间都很稳定，不到帐面价值的10%，尽管19世纪40年代该比例高达50%，但那时银行比现在更容易破产。
For decades this ratio had been stable, below 10% of book assets, though it was over 50% in the 1840s, when banks were apt to fail more often.
当年Ebay买下网络电话公司Skype，是为了提升其购物网站买家和卖家之间的沟通，但这一招并不高明，并使得Ebay在2007年遭受了帐面价值的重创。
EBay bought Skype, an internet-telephony firm, to improve communication between buyers and sellers on its websites. The match was a poor fit, causing eBay to record a massive write-down in 2007.
在中国，怀疑论者(而且他们非常少)也会问：什么是帐面价值？
In China, the sceptics (and they are rare) ask, what is book?
除另有规定者外，企业不得自行调整财产的帐面价值。
Unless otherwise authorized, enterprises may not adjust the carrying value of their assets at their own discretion.
那么每个孩子教育的帐面价值(用投入的资金衡量)都是一样的。
The book value (measured by financial input) of each child's education would be the same.
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.
目前，我们的内在价值远超过帐面价值。这有两个主要原因。
Now, however, our intrinsic business value considerably exceeds book value. There are two major reasons.
但是，重要的是理解这两个术语：帐面价值和内在商业价值的不同含义。
It is important to understand, however, that the two terms - book value and intrinsic business value - have very different meanings.
中国银行的股票下跌，今年和交易，在价格与帐面价值的比率，假设这些机构将蒙受其贷款组合的重大损失。
The stocks of Chinese Banks fell this year and were trading at price-to-book ratios that assumed these institutions would suffer substantial losses on their loan portfolios.
帐面价值作为计分尺度的好处在于其易于计算，而且不涉及在计算内在商业价值中的主观（但是重要的）判断。
Book value's virtue as a score-keeping measure is that it is easy to calculate and doesn't involve the subjective (but important)judgments employed in calculation of intrinsic business value.
债券的维持费用成为重新发行的股票的帐面价值。
The carrying amount of the bonds becomes the book value of the newly issued stock.
帐面价值是一个会计概念，记录了所积累的财务投入，包括投入的资本和存留的收益。
Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.
那时的帐面价值由纺织资产构成。那些资产平均而言无法获得接近合理的回报率。
All of that book value consisted of textile assets that could not earn, on average, anything close to an appropriate rate of return.
虽然达托尔不看好银行股，但他对以帐面价值为衡量标准持怀疑态度，他认为资产评估是一个主观过程。
Mr. Dator, though he isn't a bull on bank stocks, is skeptical of using book value because he says valuing assets is a subjective exercise.
计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。
The book value or undepreciated cost of an asset for income tax purposes.
当一家银行股价只有帐面价值的一半时，投资者就是在说，该银行的资产只有银行所宣称的一半价值。
When a bank trades at half of book value, investors are saying the bank's assets are worth somewhere near half of what the bank says they are.
银行根据帐面价值扣除0.75%的转换手续费后，以等值本币贷记客户帐户。
The bank credits the client's account with local currency equivalent, deducting 0.75% conversion fee according to the par value.
银行根据帐面价值扣除0.75%的转换手续费后，以等值本币贷记客户帐户。
The bank credits the client's account with local currency equivalent, deducting 0.75% conversion fee according to the par value.
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