帳ちょう簿ぼ価か格かく

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う

ぼ

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Meanings

1

noun

book value

finance

Accounting term for the value of an asset as recorded on the balance sheet, after depreciation and impairment.

帳notebook, account book, album

簿register, record book

価value, price

格status, rank, capacity

時じ価か
時価 is market value, while 帳簿価格 is the value recorded in the books, which may differ from current market price.
簿ぼ価か
簿価 is a shorter synonym for book value, often used in the same contexts as 帳簿価格.

Compound of 帳簿 (account book) and 価格 (price, value).