book profit Meaning in Cambridge Business English Dictionary
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Meaning of "book profit" - Business English Dictionary

book profit

noun [C or U]
 
 
( 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 current market price, this would result in the company making a book profit.
(Definition of book profit from the Cambridge Business English Dictionary © Cambridge University Press)
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