It is the total value of the company's assets that shareholders would
theoretically receive if a company were liquidated.
It should not include intangible assets, therefore, the book value will
smaller than the shareholders' equity.
Read more: http://www.investopedia.com/terms/b/bookvalue.asp#ixzz1th3x698j【 在 rim (可乐会捂帮帮主) 的大作中提到: 】
