book value

book value的音标是[bʊk v铝合金ə]，基本翻译为“账面价值”。速记技巧可以考虑使用词根记忆法，将单词分解为“book”（书）和“value”（价值），因此可以联想到“书本记载的价值”，以此记住单词。

Book value 的英文词源可以追溯到拉丁语“libellus”，意为“小册子”或“书籍”。这个词后来被引入英语，用来描述账面价值，即记录在账簿上的资产价值。

变化形式：在复数形式中，book value 通常被写作 book-values 或 values。

相关单词：

1. 账面价值（book value）：这是 book value 最常用的含义，指的是记录在账簿上的资产价值。

2. 账面亏损（book loss）：与账面价值相反，账面亏损是指账面资产价值低于实际价值。

3. 账面资本（book capital）：指的是公司股东在公司中的实际投资额，即账面资本。

例句：这家公司的股票价格下跌，但它的账面价值仍然很高，这表明它的实际资产价值并未受到影响。

以上就是 book value 的词源、变化形式和相关单词的解释，希望对你有所帮助。

常用短语：

1. book value of assets

2. book value of equity

3. book value per share

4. intrinsic book value

5. book value ratio

6. book value growth

7. book value impairment

例句：

1. The company"s book value of assets has increased by 20% over the past year.

2. The intrinsic book value of the company"s equity is $1 billion.

3. The book value ratio of the company"s assets to equity is 20%.

4. The company has been experiencing book value growth in recent years.

5. The board has decided to write off the book value impairment of a certain asset.

6. The market value of the company"s shares exceeded its book value per share by a wide margin.

英文小作文：

Book Value and Market Value

Book value and market value are two important measures of a company"s worth, but they can sometimes differ significantly. Book value refers to the company"s assets and equity recorded in its books, while market value reflects the current value of its shares in the market.

Although book value and market value may differ, they are closely related. Companies with high book value typically have strong financial positions and stable cash flows, which can help support their market value. Conversely, companies with low book value may have weak financial positions and unstable cash flows, which can affect their market value negatively.

However, market value is influenced by many factors, including the company"s business model, industry trends, management team, and competitive advantages. Therefore, while book value is an important indicator of a company"s financial health, market value should also be considered when evaluating a company"s overall worth.