Earned value USES your original cost estimates saved with a baseline and your actual work to date to show whether the actual costs incurred are on budget.

盈余分析使用与比较基准一起保存的原始成本估计值以及到当前日期为止的实际工时，以显示实际成本是否在预算范围内。

youdao

The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.

资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。

youdao

The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.

账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。

youdao

The capital-gains tax on assets sold by heirs of people who die in 2010 is based on the deceased's original acquisition cost not the value when the owner died, as is usually the case.

WSJ: Estate Tax Draws Fire but Appears Set to Stand

With some low-cost fares, the penalty can approach if not equal the value of the original ticket.

WSJ: Airline Cancellation Fees and Penalties Are a Big Business