Earned value USES your originalcost estimates saved with a baseline and your actual work to date to show whether the actual costs incurred are on budget.
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
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The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.