The insured value of the aeroplane was greater than its book value.
该飞机的保险价值高于账面价值。
Debt to gross book value was 46.6% on December 31, 2013.
2013年12月31日，债务与账面价值总额之比为46.6%。
Greed played a part: it was a way for partners to cash out above book value.
贪婪是一部分原因，因为这种做法可以使得合作者们可以超出账面价值进行兑现。
With such a foggy outlook, it is only natural that markets value many investment Banks at or below book value.
在这样一个不明朗的前景下，市场将许多投行估值于账面价值甚至更低就在意料之中了。
However, any measure based on book value has to get over the fact that accounting measures are not carved in stone.
然而，任何以账面价值入账的会计计量都要面临这么一个问题，会计准则并不是一尘不变的。
But the impact can be all too real, as write-downs reduce overall book value and increase leverage ratios, a particular concern in these debt-averse times.
尽管如此，影响还是实实在在的：减值将减少账面资产总值并增加杠杆率，这在谈债务色变的时期会引起特别关注。
If the 'premium' between book value and the intrinsic value doesn't swing that much from year to year, one might conclude that Berkshire is looking a little cheap.
如果帐面价值与内在价值间的“溢价”每年的变化没有那么大，你或许可以得出结论，认为伯克希尔的股价是有点儿便宜了。
没有人知道它的帐面价值几何。
At its 2007 peak, the Shanghai A-share index (A-shares are priced in renminbi and can be purchased only by domestic investors) traded at seven times book value.
在2007年，上海A股市场达到其价格巅峰，七倍于其账面价值。
Several AIG assets sold so far have ended up fetching less than book value.
目前已经售出的几个AIG资产获得的收益都小于账面价值。
Citigroup is, however, paying a high price: 2.3 times book value, compared with the 1.15 times BofA paid for its slice of CCB. True, acquirers often pay a premium for control.
然而，花旗(为此)花费甚巨：它的出价是账面价值的2.3倍，而与此相比，美国银行为获建行股份支付的费用仅为账面价值的1.15倍。
The stock trades for just 0.6 times tangible book value.
该股当前股价仅为有形账面价值的0.6倍。
Most western Banks are trading at well below their book value.
西方银行当前的市值大多远低于其账面价值。
As much as possible, the measure of capital should not be its book value but its market value, such as the market value of publicly traded shares of Banks.
而例如上市银行股份一类的资本，衡量其价值时应尽可能基于市场价值而不是账面价值。
The firm trades at 20% below its book value, compared with 25% above for Goldman.
公司交易价值低于账面价值20%，而其高于高曼25%。
The stock may look cheap, but in a worst-case scenario, in 2008, it traded as low as 25% of its claimed book value.
目前，这只股票可能看起来便宜，但在最差的2008年，该股股价仅及其宣称账面价值的25%。
All except Bear are still trading well above book value, the level at which they are generally considered cheap.
除了贝尔史登公司外，其他公司在账面价值上做的还不错，现在的价格对他们来说还是相对便宜。
I question their tangible book value number, given past risk-management mishaps that caused book value to get written down.
鉴于过去的风险管理失误曾造成账面价值减记，我对该公司的有形资产账面价值持保留态度。
The price under discussion was 50 per cent above Lehman's book value.
双方讨论的价格较雷曼的帐面价值高50%。
But Banks' shares trade below their book value, suggesting that investors are sceptical.
但是，银行股票以低于账面价值的价格交易，这一点反应了投资者的怀疑。
Sources have told the Financial times that the final price is likely to be 1.3 to 1.5 times book value.
消息来源向金融时报透露，最后定价大概是帐面价值的1.3到1.5倍。
The offer, at 3.1 times book value, was high and far more than ANZ or ICBC was prepared to pay.
高达帐面价值3.1倍的出价大大高于ANZ和ICBC的出价能力。
Book value measures, we recall, apparently badly overlooked the plight of Japanese Banks during their decade-long banking crisis of the 1990s.
大家可以回忆一下九十年代，当时日本的银行陷入了一场长达十年的危机中，此时他们股份的账面价值明显会严重忽略他们当时所面临的困境。
Depending on the final price, ICBC will probably stand above two times its book value, slightly below its peers.
尽管取决于最终的定价，中国工商银行的价值将很可能最终超过它目前帐面价值两倍，比与它类似规模的银行显得略低。
Return on equity, or ROE, the ratio of a company's 12-month net income to its shareholder equity (book value), is the most widely used profitability gauge.
净资产收益率，又称ROE，指公司十二个月的净收入与股东权益（帐面价值）的比率，是用得最多的盈利性指标。
When you purchase a business, like YouTube, for more than it's "book value" you must record the difference as Goodwill.
当你购买了一家企业，比如Youtube，买价超出它的“账面价值”的差异部分你就必须记录下来作为商誉。
By Buffett's preferred measure of performance — book value per share — Berkshire fell 9.6 percent in 2008.
从巴菲特最喜欢的衡量股票表现的标准——“每股账面价值”来看，Berkshire在2008年下跌了9.6%。
By Buffett's preferred measure of performance — book value per share — Berkshire fell 9.6 percent in 2008.
从巴菲特最喜欢的衡量股票表现的标准——“每股账面价值”来看，Berkshire在2008年下跌了9.6%。
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