noun
book-value accounting
An accounting method where assets are recorded at their original purchase cost (book value), as opposed to market-value accounting (時価会計).
See also: 時価会計
日本の企業会計では、伝統的に簿価会計が用いられてきた。
In Japanese corporate accounting, book-value accounting has traditionally been used.
簿価会計と時価会計の違いを説明してください。
Please explain the difference between book-value accounting and market-value accounting.
時価会計 records assets at current market value, while 簿価会計 records them at historical cost.
Compound of 簿価 (book value) and 会計 (accounting).