The bettered method combined the current book value of enterprise with the cash flow in the future.

改进后的评估方法考虑了目前企业的账面价值及企业未来的现金流量。

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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.

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。

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The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.

重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。

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Buffett set a specific price-to-book-value target for the buybacks, saying Berkshire ( NYSE: BRK-B) would buy back its own shares but only at prices up to a 10% premium over the then-current book value of Berkshire shares.

FORBES: The Importance of Book Value

This trick can be employed only when the current fair value of the asset falls below the book value of the asset.

FORBES: Big Write-Downs Usually A Red Flag For Failed Management

What is clear is that the current share price, slightly below book value, is a bargain.

FORBES: As drilling revives in the Gulf of Mexico, these two "stocks under rocks" stand out