net book value


net book value
балансовая стоимость

показываемая в Балансе предприятия стоимость долгосрочных внеоборотных активов (fixed assets) за вычетом начисленного износа (accumulated depreciation). См. также book value - учетная/балансовая стоимость


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Net book value — The current book value of an asset or liability; that is, its original book value net of any accounting adjustments such as depreciation. The New York Times Financial Glossary * * * net book value net book value ➔ value1 * * * net book value UK… …   Financial and business terms

  • net book value — The current book value of an asset or liability; that is, its original book value net of any accounting adjustments such as depreciation. Bloomberg Financial Dictionary * * * net book value net book value ➔ value1 * * * net book value UK US noun… …   Financial and business terms

  • net book value — NBV; = book value The value at which an asset appears in the books of an organization (usually as at the date of the last balance sheet). This is the purchase cost or latest revaluation less any depreciation applied since purchase or revaluation …   Accounting dictionary

  • net book value — NBV; book value The value at which an asset appears in the books of an organization (usually as at the date of the last balance sheet). This is the purchase cost or latest revaluation less any depreciation applied since purchase or revaluation.… …   Big dictionary of business and management

  • net book value — turto grynoji balansinė vertė statusas T sritis turto vertinimas apibrėžtis Atėmus nusidėvėjimo ar amortizacijos sumą gauta kapitalizuota turto įsigijimo savikaina, nurodoma verslo subjekto balanse. atitikmenys: angl. net book value ryšiai:… …   Lithuanian dictionary (lietuvių žodynas)

  • net book value — verslo subjekto grynoji balansinė vertė statusas T sritis turto vertinimas apibrėžtis Viso turto (atėmus sukauptas nusidėvėjimo, vertės sumažėjimo ar amortizacijos sumas) ir visų balanse rodomų įsipareigojimų vertės skirtumas. atitikmenys: angl.… …   Lithuanian dictionary (lietuvių žodynas)

  • net book value — …   Useful english dictionary

  • Чистая балансовая стоимость (NET BOOK VALUE)  — Стоимость, по которой активы или обязательства отражаются в учетных регистрах и не включающая суммы на контрсчетах (например, амортизация, резерв под сомнительные долги и т. п.) …   Словарь терминов по управленческому учету

  • Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… …   Wikipedia

  • net asset value — n: the portion represented by one share of stock of the excess of the market value of a corporation s assets over its liabilities Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net asset value …   Law dictionary

  • Net present value — In finance, the net present value (NPV) or net present worth (NPW)[1] of a time series of cash flows, both incoming and outgoing, is defined as the sum of the present values (PVs) of the individual cash flows of the same entity. In the case when… …   Wikipedia