NBV：净帐面价值
“净账面价值”（Net Book Value，常缩写为NBV）是企业财务报表中的一项重要指标，尤其在会计和商业管理领域被广泛使用。通过将资产原值减去累计折旧和减值准备得出，NBV能够直观反映资产在特定时间点的实际价值。这一缩写形式便于专业人员快速记录与交流，有效提升了财务数据处理及分析的效率。
Net Book Value具体释义
Net Book Value的英文发音
例句
- If you protest, expect the buyer to refer you to the shareholder agreement where the corporation has the right of first refusal to buy your shares at net book value.
- 如果你抗议期待你给买方指公司的股东协议下享有优先受偿你买股票帐面净值。
- And to reduce associated transactions, and may not be assets not yet put into use or assets without objective and clear net book value.
- 减少关联交易，不得是尚未投入使用的资产或没有客观明确账面净值的资产。
- The original book value, accumulated depreciation and net book value of fixed assets under finance leasing shall be disclosed on the basis of each leased asset type.
- 通过融资租赁租入的固定资产应披露每类租入资产的账面原值、累计折旧、账面净值。
- This paper argues that the investment cost of the old equipment should be the net book value. Based on this, the related problems of dealing with replacement an be solved.
- 财务会计界普遍认为旧设备的投资成本应以其变现价值为确认标准，但本文认为旧设备的投资成本应是其帐面净值，并在此基础上处理更新决策的相关问题。
- The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
- 固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。
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