| 释义 |
net assets
Net assetsThe difference between total assets on the one hand and current liabilities and noncapitalized long-term liabilities on the other hand.Net AssetsIn accounting, the value of a company's total assets less its total liabilities and intangible assets. Put another way, the book value is the shareholders' equity, or how much the company would be worth if it paid of all of its debts and liquidated immediately.net assets See owners' equity.net assets the combined amount of a company's FIXED ASSETS and WORKING CAPITAL (net current assets) as recorded in the company's BALANCE SHEET. The book value of a company's net assets provides a rough guide to the value of the company's resources being used to generate profit. Compare TOTAL ASSETS. |