book value("книжная" стоимость – стоимостное значение элемента активов (assets) или пассивов (liabilities), показываемое в Балансе предприятия (balance sheet) или в учётном регистре (также carrying value); нетто-капитал, т. е. активы компании за минусом кредиторской задолженности (также owners' equity; net assets))
BV(► (also carrying amount, also carrying value) the value a company gives to something it owns in its accounts. The real value of this if it were sold could be more or less than this amount: "The bank's shares are trading at under half their book value. "Most shares are issued at a discount to book value. ► (also book equity) the value of a company as shown in its accounts. To get this value the amount a company owes is taken away from the amount a company owns: "It is a company that now has a book value of £219 million. "We are not about to buy a bank at 21/2 times book value. CBED Alexander Demidov)
net book value(показываемая в Балансе предприятия стоимость долгосрочных внеоборотных активов (fixed assets) за вычетом начисленного износа (accumulated depreciation). см.также book value – учётная/балансовая стоимость)
