NBV是“Net Book Value”的缩写，即“账面净值”的意思。详析：账面净值(Net Book Value)是资产的原值减去已计提的累计折旧后的余额。账面净值的计算如下：（1）对固定资产来讲：账面净值＝固定资产原价－计提的累计折旧。（2）对于无形资产来讲：账面净值＝无形资产原价－计提的累计摊销。扣除偿付能力额...
NBV = Net Book Value AD = Accumulated Depreciation US tax books NBV = (cost - salvage - sec179) * (business percentage/100) - AD Other books NBV = cost - salvage - AD periodic depreciation = NBV * (declined balance percentage/100) * (periods depreciated/periods in fiscal year) daily ...
3. Net Book Value Calculation Example (NBV) Expand + What is Net Book Value? The Net Book Value (NBV) is the carrying value of an asset recorded on the balance sheet of a company for bookkeeping purposes. The formula to calculate the net book value (NBV) is the purchase cost of the...
Definition:Net book value (NBV) represents the carrying value of assets reported on the balance sheet, and is calculated by subtracting accumulated depreciation from the original purchase cost of the asset. What Does Net Book Value Mean? Contents[show] What is the definition of net book value?T...
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同学你好,一般来说,carrying value就是net book value也就是资产的初始入账价值减去累积折旧和减值后的剩余净值 而book value大部分时候不强调的话,也就是net book value 的意思,除非特意说gross book value,就是特指的没有扣减过累积折旧的资产初始入账价值的意思 而disposal NBV其实就是NBV,唯一不同的是,由于这...
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