Translation and analysis of words by ChatGPT artificial intelligence
On this page you can get a detailed analysis of a word or phrase, produced by the best artificial intelligence technology to date:
- how the word is used
- frequency of use
- it is used more often in oral or written speech
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- usage examples (several phrases with translation)
- etymology
book value method - translation to English
бухгалтерский учет
метод балансовой стоимости (метод оценки стоимости компании, согласно которому текущая стоимость компании определяется по ее балансовой стоимости)
синоним
общая лексика
NBV остаточная [чистая] балансовая стоимость (первоначальная стоимость актива за вычетом накопленной амортизации, отраженная в бухгалтерском учете и отчетности)
синоним
антоним
Definition
Wikipedia
In accounting, book value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets minus intangible assets and liabilities. However, in practice, depending on the source of the calculation, book value may variably include goodwill, intangible assets, or both. The value inherent in its workforce, part of the intellectual capital of a company, is always ignored. When intangible assets and goodwill are explicitly excluded, the metric is often specified to be tangible book value.
In the United Kingdom, the term net asset value may refer to the book value of a company.
