本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析，提出负债价值评估应该采用的方法。

This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.

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面向消费者的网络直销公司看上去尤为脆弱，它们其中有19%的公司价值现在不比其资产负债表上的现金额多多少。

B2C companies look particularly vulnerable with 19 per cent of them now worth little more than the cash on their balance sheets.

《柯林斯英汉双解大词典》

与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。

In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.

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The net worth of the company is their assets minus their liabilities and that represents the value that the company has if they paid off all their liabilities.

公司净资产为,资产减去负债,也表示,公司清偿债务后的价值

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The debt irrelevance theory says that it matters for the price of a share what a company issues-- how much debt it takes on-- but it doesn't matter for the value of the company.

负债不相关理论说明它和,公司发行股票的每股价格,和总负债有关,但和公司的价值无关

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Incidentally, did I ever--equity equals shares or stock, so when I talk about debt-equity ratio, I'm talking about the ratio of the value of the company's debt to the value of all of its stock.

顺便说下,普通股就是股票,负债权益比就是,就是公司负债价值,除以股票总价值

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