Net value, also known as depreciation value, refers to the original value or replacement value of fixed assets after deducting accumulated depreciation. The net value of fixed assets refers to the difference between the original value of fixed assets and the total depreciation of fixed assets; It reflects the book value of assets, and the net value of fixed assets is also called depreciation value. The net value of a fund unit refers to the current total net assets of the fund divided by the total share of the fund.
The net value of a stock is also called the book value of a stock. The net value of each common share that can be allocated to the company's accounting books is the value of the actual assets contained in the stock. It is equal to the net value of the company minus the balance of the total face value of the company's preferred shares in circulation, and then divided by the number of common shares in circulation. The net value of a company is called "shareholders' equity" in accounting.
The net stock value is the sum of capital reserve fund, capital public welfare fund, statutory reserve fund, discretionary reserve fund and undistributed surplus, which represents the rights and interests shared by all shareholders, and is also called net assets. The better the operating performance of a joint-stock company, the faster the asset appreciation, the higher the net value of the stock, and the more rights and interests shareholders have.