the current value of an asset or a set of assets in a company's financial records, calculated by taking the depreciation (= the decrease in value over a period of time) away from its original cost 账面净值，净账面值（从原始成本中扣除折旧後的公司账面上的资产现值）◆equipment with a net book value of $30 million 账面净值为 3000 万元的设备
the current value of a company shown in its financial records, which is the difference between its total assets after depreciation (= the decrease in value over a period of time) and its total liabilities 账面净值，净账面值（公司账面上的现值，即扣除折旧後的总资产与债务总额的差额）◆The company has a net book value of €100 000. 这家公司的账面净值为 10 万欧元。➡shareholder equity