book value; accounts; on the books
Tone colorsmāmámǎmàma
Meanings
1 sense · 4 examplesnoun
book value; the amount shown in accounts (as opposed to physical assets or cash)
Commonly used in accounting and business contexts to distinguish between recorded/book value and actual physical value. In colloquial northern Chinese, the erhua form 账面儿 (zhàng miàn r) is also used.
Xiān先
bǎ把
zhàng账
miàn面
nòng弄
qīng清
，
zài再
qù去
hé核
duì对
kù库
cún存
。
First straighten out the accounts, then check the physical inventory.
Zhàng账
miàn面
shàng上
de的
yíng盈
lì利
bìng并
bù不
dài代
biǎo表
shí实
jì际
xiàn现
jīn金
liú流
。
The profit on the books does not represent actual cash flow.
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Zhè这
jiā家
gōng公
sī司
zhàng账
miàn面
kàn看
qǐ起
lái来
hěn很
jiàn健
kāng康
，
shí实
jì际
shàng上
yǐ已
jīng经
pò破
chǎn产
le了
。
This company looks healthy on paper, but is actually already bankrupt.
Zhàng账
miàn面
jià价
zhí值
yǔ与
shì市
chǎng场
jià价
zhí值
wǎng往
wǎng往
cún存
zài在
chā差
yì异
。
There is often a discrepancy between book value and market value.