net book value - traduzione in Inglese
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net book value - traduzione in Inglese

IN ACCOUNTING, THE VALUE OF AN ASSET ACCORDING TO ITS BALANCE SHEET ACCOUNT BALANCE
Book Value; Carry value; Carrying value; Net book value

net book value         

общая лексика

NBV остаточная [чистая] балансовая стоимость (первоначальная стоимость актива за вычетом накопленной амортизации, отраженная в бухгалтерском учете и отчетности)

синоним

written down value; depreciated cost; depreciated value

антоним

gross book value

carrying value         
см. book value 1, 2
book value         
1) балансовая стоимость [оценка] элемента активов (первоначальная стоимость минус амортизация, списание на истощение недр)
2) чистые [нетто] активы фирмы; балансовая ["книжная"] стоимость [величина] активов (совокупные активы минус неосязаемые активы и задолженность); реальная величина капитала, соответствующая массе выпущенных акций компании

Definizione

book value
¦ noun the value of a security or asset as entered in a firm's books. Often contrasted with market value.

Wikipedia

Book value

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.

Esempi dal corpus di testo per net book value
1. The net book value of its fixed assets is 15.' billion pounds, mostly freehold property valued at historic cost.
2. The net book value of Tesco‘s fixed assets is 15.' billion pounds, mostly freehold property valued at historic cost, Tesco said.
3. In addition, GM will retain about $20 billion of GMAC automotive lease and retail assets and associated funding with an estimated net book value of $4 billion that will monetize over three years.
Traduzione di &#39net book value&#39 in Russo