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.
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.
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.
许多规模较小的银行目前股价还不到帐面价值的一半。
Many smaller Banks are trading at less than half of book values.
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.
其中的主要原因是，帐面价值是采用历史成本计量的结果。
The main cause of this is that the book value is the outcome of measuring by historical cost.
在许多情况下，每股帐面价值与其实际价值之间没有关系。
Under many circumstances, there is no relation between the book value, per share and the actual value.
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.
帐面价值法与公允价值法相比，存在诸多局限性，应加以改进。
The method of book value exists limitation comparing with the meth.
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.
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.
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.
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.
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.
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.
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.
减低资产的帐面价值，因该资产的账面价值由于其市场价值的缩水而高于其当前的实际价值。
Diminishing of an asset's value which leads to higher asset book value than its current actual value. According to accounting rule, the book value should be diminished to the asset's real value.
传统的价值评估的方法主要有四种：调整帐面价值法、市场价值法、直接比较法和折现现金流量法。
There are four traditional means of valuation. They are book value adjusted, market value, directly comparing, discount cash flow .
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.
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.
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.
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.
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.
公司的所有资产(不仅仅是不动产及其装修和附属物)将以财政年度的最后一天的帐面价值立即登记入贷方。
All assets of the Company (other than the real property and improvements thereon and appurtenances thereto) will be credited at book value as of the last day of the fiscal year immediately.
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.
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.
除非银行接受住房市场不会奇迹般地恢复正常这一残酷现实，否则银行股价与帐面价值之间的差距只会越来越大。
Until Banks accept that the housing market won't magically return to normal, the gap between share prices and book values may only grow wider.
除非银行接受住房市场不会奇迹般地恢复正常这一残酷现实，否则银行股价与帐面价值之间的差距只会越来越大。
Until Banks accept that the housing market won't magically return to normal, the gap between share prices and book values may only grow wider.
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