| 1. | Shareholders funds at book value per share
股东权益每股账面值 |
| 2. | Book value of the assets
资产的账面值 |
| 3. | The difference between the returns on stocks with high and low book - to - market ratios was 4 . 4 percent
高和低账面值对市值比率股票之间的回报率差额为4 . 4 % 。 |
| 4. | Largely because computer stocks have a low exposure ( - . 49 ) to the book - to - market factor
很大程度上是因为计算机股票对于账面值对市值因素有一个低的（风险）敞口( - . 49 ) 。 |
| 5. | 31a 1 percent return on the book - to - market factor means that stocks with a high book - to - market ratio provide a 1 percent higher return than those with a low ratio
31账面值对市值因素的回报率的一个百分点意味着高账面值对市值比率的股票比那些低比率的股票提供了高1 %的回报率。 |
| 6. | Grants related to depreciable assets received or receivable since 1 april 2003 are presented as a deduction from the carrying amount of the relevant assets and are recognised as income over the useful lives of the assets by way of a reduced depreciation charge
在二三年四月一日起收取或应收的可折旧资产补助金，则在有关资产的账面值中减除，并根据该资产使用年期用减少折旧的方法确认为收入。 |
| 7. | Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit , with limited exceptions
会计实务准则第12号经修订规定须采纳资产负债表负债法，并按财务报表内资产及负债的账面值，以及用以计算应课税溢利之相应税基之所有暂时性差距具有有限的例外情况而确认递延税项。 |
| 8. | Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit , with limited exceptions
会计实务准则第12号经修订规定须采纳资产负债表负债法，并按财务报表内资产及负债的账面值之所有暂时差距，以及用以计算应税溢利之相应税基具有有限的例外情况而确认递延税项。 |
