簿ぼ価か会かい計けい

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

• 日本にほんの企き業ぎょう会かい計けいでは、伝でん統とう的てきに簿ぼ価か会かい計けいが用もちいられてきた。

  In Japanese corporate accounting, book-value accounting has traditionally been used.

• 簿ぼ価か会かい計けいと時じ価か会かい計けいの違ちがいを説せつ明めいしてください。

  Please explain the difference between book-value accounting and market-value accounting.