book value of the assets

基本解释

The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
接受捐贈的固定資産應按照同類資産的市場價格或者有關憑據確定固定資産價值。
Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets.
但筆者認爲用換出資産的賬麪價值作爲換入資産的入賬價值，與會計的基本原則謹慎性，相關性，可靠性不相適宜。
The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
固定資産的賬麪價值不得超過不考慮減值因素情況下計算確定的固定資産賬麪淨值。

Somebody must have raised some money at some time in the past, as the 7 million in net book value of property on the assets side is matched mainly by net worth and an unsecured note of 1.5 million.
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Then there is the price-to-book ratio, which measures a company's stockmarket value against the book value of its assets.
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But the oil-service firms will get only the book value of their assets, paid in government bonds and with deductions for any labour or environmental liabilities the government adduces.
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