该飞机的保险价值高于账面价值。
The insured value of the aeroplane was greater than its book value.
2013年12月31日，债务与账面价值总额之比为46.6%。
该股当前股价仅为有形账面价值的0.6倍。
西方银行当前的市值大多远低于其账面价值。
Most western Banks are trading at well below their book value.
投资银行通常经由账面价值来衡量。
Investment Banks are mostly measured on their price-to-book value.
这是账面价值。
该飞机的投保价值高于它的实际账面价值。
The insured value of the airplane was greater than its book value.
对于被替换的部分，终止确认其账面价值；
公司交易价值低于账面价值20%，而其高于高曼25%。
The firm trades at 20% below its book value, compared with 25% above for Goldman.
目前已经售出的几个AIG资产获得的收益都小于账面价值。
Several AIG assets sold so far have ended up fetching less than book value.
这说明投资者认为，这些银行的平均价值并不高于其账面价值。
This means that investors believe the average bank is worth no more than the value of its balance sheet.
在2007年，上海A股市场达到其价格巅峰，七倍于其账面价值。
At its 2007 peak, the Shanghai A-share index (A-shares are priced in renminbi and can be purchased only by domestic investors) traded at seven times book value.
但是，银行股票以低于账面价值的价格交易，这一点反应了投资者的怀疑。
But Banks' shares trade below their book value, suggesting that investors are sceptical.
贪婪是一部分原因，因为这种做法可以使得合作者们可以超出账面价值进行兑现。
Greed played a part: it was a way for partners to cash out above book value.
在这样一个不明朗的前景下，市场将许多投行估值于账面价值甚至更低就在意料之中了。
With such a foggy outlook, it is only natural that markets value many investment Banks at or below book value.
而例如上市银行股份一类的资本，衡量其价值时应尽可能基于市场价值而不是账面价值。
As much as possible, the measure of capital should not be its book value but its market value, such as the market value of publicly traded shares of Banks.
然而，任何以账面价值入账的会计计量都要面临这么一个问题，会计准则并不是一尘不变的。
However, any measure based on book value has to get over the fact that accounting measures are not carved in stone.
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.
除了贝尔史登公司外，其他公司在账面价值上做的还不错，现在的价格对他们来说还是相对便宜。
All except Bear are still trading well above book value, the level at which they are generally considered cheap.
目前，这只股票可能看起来便宜，但在最差的2008年，该股股价仅及其宣称账面价值的25%。
The stock may look cheap, but in a worst-case scenario, in 2008, it traded as low as 25% of its claimed book value.
有些希腊债务的持有者甚至可以写下其价值支持进行交易【因此重新提高资产账面价值】。
Some holders of Greek debt may even be able to write its value back up as a result of the deal.
即便在周四股价上涨5.2%之前，平安保险的市盈率已是今年预期收益的34倍，账面价值的12倍。
Even before Thursday's 5.2 per cent rise in its stock price, Ping an was trading on 34 times this year's forecast earnings and 12 times book.
另外，由于资产账面价值并不能反映看不见摸不着的无形资产，比如说，品牌，专利，或者合作伙伴关系。
It is also stymied by the fact that book values fail to take full account of intangible assets-things you cannot kick, like brands, patents or partnerships.
评估价值比账面价值高出3倍，暗示潜在收益高达30%，而其实业内利润高于25%的都是极其少见的。
Valuations climbed to three times book value, implying sustainable returns on equity of over 30%, when even 25% is rare in the industry.
惠特尼周二称，银行类股股价与有形账面价值的比率已至少达到了约1.8倍，高于第二季度初的1.4倍。
On Tuesday, Ms. Whitney suggested the sector was 'at least fairly valued' at roughly 1.8 times tangible book value, up from 1.4 times book when the second quarter began.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
拍卖将包含“现金结算”而非优先债券的实物交易。他因互换价值远超过这些债券的账面价值而存在。
The auctions will involve "cash settlement", rather than a physical exchange of the underlying bonds, which is needed because the value of swaps far exceeds the face value of those bonds.
当你购买了一家企业，比如Youtube，买价超出它的“账面价值”的差异部分你就必须记录下来作为商誉。
When you purchase a business, like YouTube, for more than it's "book value" you must record the difference as Goodwill.
当你购买了一家企业，比如Youtube，买价超出它的“账面价值”的差异部分你就必须记录下来作为商誉。
When you purchase a business, like YouTube, for more than it's "book value" you must record the difference as Goodwill.
应用推荐