| 单词 | net book value |
| 释义 | net book value net book value noun [U; sing.] (abbr NBV)
(Accounting )
1 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: equipment with a net book value of $30 million
2 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: The company has a net book value of €100 000. ⇨ SHAREHOLDER EQUITY |
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