账面值（book value）是指某一科目的账面余额减去相关备抵项目后的净额。账面余额是指某一科目的账面实际余额不做扣除该科目的备抵项目。

评估值（appraised value）是指专业评估人员依据相关法律法规或规范，对于评估对象在特定评估目的和评估假设基础上的评估基准日的公允价值的评定估算结果。常用的评估方法有收益现值法，重置成本法等。

参考双语例句：

Depending on the final price, ICBC will probably stand above two times its book value, slightly below its peers.

尽管取决于最终的定价，中国工商银行的价值将很可能最终超过它目前帐面价值两倍，比与它类似规模的银行显得略低。

交易涉及的资产总额（同时存在帐面值和评估值的，以高者为准）占公司最近一期经审计总资产的XX%以上的交易事项，但占公司最近一期经审计总资产的XX%以上的应由股东大会审议。

Any transaction whose total assets (subject to the higher of book value or appraised value) account for more than XX% of the most recently audited total assets of the Company; provided, however, that any transaction whose total assets account for more than XX% of the most recently audited total assets of the Company shall be reviewed by the meeting of shareholders.