book profit Meaning in the Cambridge English Dictionary
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Meaning of “book profit” in the English Dictionary

"book profit" in Business English

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book profitnoun [C or U]

uk   us   (also book gain) ACCOUNTING
profit that has been made but that has not yet been taken, for ​example when ​shares have ​risen in ​value since they were ​bought but have not yet been ​sold: If the ​land was ​revalued and ​stated in the ​balance sheet at its ​currentmarketprice, this would ​result in the ​company making a ​bookprofit.
(Definition of book profit from the Cambridge Business English Dictionary © Cambridge University Press)
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