1) ratio of book value to market value
账面价值与市场价值比率
3) Book to market equity ratio
账面和市场价值之比
4) BV/MV
账面/市面价值比
1.
Based on studies of riskproxies of securities, this article makes a research on three factors, β,BV/MV and Size, which most people believe can explain returns of portfolios.
在现有股票收益率风险决定因素相关研究基础上,对β、股票账面/市面价值比BV/MV和股票规模SIZE三个因素分别进行了单因素和多因素分析及实证检验。
5) timing indicators
资产市场价值/资产账面价值
6) book value
账面价值
1.
This form,which consists of the original book value of assets,the relative taxes for the realization of a transaction and the rights or obligations of possible transactions,differentiate from other value forms which the accounting theory has explained.
这种价值形式不同于会计理论上已经阐明的各种价值形式,它由原资产的账面价值、为实现交易发生的相关交易税费和可能让与的相关的权利或义务组成。
2.
7-Exchange of non-monetary assets prescribes: An assets value would be divided into fair value and book value in the light of business nature.
企业会计准则规定非货币性交换业务,按是否具有商业实质,将换入资产入账价值分为按公允价值和账面价值计价两种方法,其中按账面价值计价的规定与现行税法有较大差异。
3.
This paper,based on analyzing the causes of the deviation between the book value and the actual market value,puts forward some effective methods of letting the financial report users know the actual value of the real estate.
房地产交易中企业财务报告反映的房地产账面价值与实际市场价值的背离程度大,造成了企业资产价值的“低估”。
补充资料：股价与账面价值比率
股价与账面价值比率 Price To Book Ratio
定义：
股票市场价值与账面价值的比率。
计算方法:
股票当时收盘价格
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最近一个季度的账面价值