柯林斯詞典book value (book values) 1. N-COUNT In business, the book value of an asset is the value it is given in the account books of the company that owns it. 賬面價值[商業(yè)] The insured value of the aeroplane was greater than its book value. 該飛機的保險價值高于賬面價值。 返回 book value