【中文版】

投资账面回报是指投资者在投资过程中获得的账面收益。这种收益通常是指在股票、基金等金融资产中获得的收益，不包括实际变现后的收益。

投资账面回报的计算方法是将金融资产的购买价格与其卖出价格进行比较，以确定投资者的盈利或亏损。如果卖出价格高于购买价格，投资者将获得账面回报，反之则产生账面亏损。

然而，投资账面回报并不是投资者实际获得的收益，因为它还没有考虑到各种税务、交易成本等因素。因此，投资者在评估自己的投资收益时，需要考虑到这些因素，以便更准确地评估自己的投资业绩。

尽管如此，投资账面回报仍然是一个重要的指标，可以帮助投资者了解自己的投资表现，以及在投资组合中的资产价值变化。此外，它还可以作为投资者做出投资决策的参考依据之一。

【英文版】

The book return on investment refers to the paper gains obtained by investors during the investment process. This kind of gain is usually the returns on financial assets such as stocks and funds, and does not include the actual realized returns.

The calculation method of book return on investment is to compare the purchase price of financial assets with their selling price to determine the investors' profits or losses. If the selling price is higher than the purchase price, investors will obtain a book return, and vice versa, they will have a book loss.

However, book return on investment is not the actual gain obtained by investors, because it has not taken into account various factors such as taxes and transaction costs. Therefore, investors need to take these factors into account when evaluating their investment returns in order to accurately assess their investment performance.

Despite this, book return on investment is still an important indicator, which can help investors understand their investment performance and asset value changes in investment portfolios. In addition, it can also be used as one of the reference bases for investors to make investment decisions.