One way to hold this word: somewhere there is a book with a number written in it, and the number says what a thing is worth. It might be a company's , where the price paid for a machine is written down and shaved a little each year. It might be a price guide for used cars, where every model and every age has its own line. Either way, the number comes from the record. Whether anyone would actually hand you that much money today is a separate question.
可以想成：某個地方有一本簿子，簿子上寫著某樣東西「應該值多少」。那本簿子可能是公司的帳本——買進的價錢記在上面，每年再刮掉一點；也可能是中古車的價目表——每個車款、每個年份都有自己的一行。兩種情況裡，那個數字都是從紀錄上抄下來的。至於今天真的有沒有人願意掏出這麼多錢，那是另一件事。這個落差正是這個詞最有用的地方：它讓你隨時分得清「帳上怎麼寫」和「市場怎麼出價」。
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