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book value

book value
Danh từ

This term is a technical accounting expression used primarily in financial reporting and investment analysis. It represents a historical cost perspective rather than a current market perspective, meaning it reflects what was paid for an asset minus wear and tear, rather than what the asset could be sold for today.

In the context of corporate equity, it serves as a baseline for valuation. A stock trading below its book value may suggest the company is undervalued or that its assets are impaired, whereas a high price-to-book ratio often indicates that the market expects significant future growth or recognizes intangible assets like brand equity that are not captured on a balance sheet.

Ý nghĩa

Danh từbook value

The value of an asset as recorded on a balance sheet, calculated as the original cost minus any accumulated depreciation.

The company sold the equipment for well above its book value.

Danh từbook value

The net asset value of a company's equity, calculated by subtracting total liabilities from total assets.

Investors often compare the current stock price to the book value to determine if a company is undervalued.

Từ liên quan

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Cập nhật lần cuối: May 2026Báo lỗi