1, original value of fixed assets:

The original value of fixed assets is the abbreviation of the original value of fixed assets, which is also called the original value of fixed assets, original acquisition cost or historical cost. The original value of fixed assets reflects the investment in fixed assets and the production scale and equipment level of enterprises. It is also the basis of fixed assets accounting and depreciation calculation. Refers to all the actual expenses incurred by enterprises and institutions in the construction and purchase of fixed assets, including construction costs, purchase prices, transportation and miscellaneous fees, installation fees, etc.

2. Net value:

Net value refers to the balance after deducting the accumulated depreciation of fixed assets from the original value or replacement full price of fixed assets. Depreciation value reflects the existing value of fixed assets after wear and tear, as well as the actual amount of funds occupied; Compared with the original value of fixed assets, it shows the old and new degree of existing fixed assets and the general situation of its effectiveness in dealing with the people.

Calculated through the company's financial statements, it is the accounting reflection of shareholders' equity, or the value of the company's own funds corresponding to the stock this year. Among many tools for basic analysis of stock investment, book value is one of the most common reference indicators, just like P/E ratio, P/B ratio and P/B ratio.

Extended data

Calculation formula:

Total net stock value = company capital+statutory reserve fund+capital reserve fund+special reserve fund+accumulated surplus-accumulated loss.

Net value per share = total net value/total number of issued shares.

As can be seen from the formula, the net stock value represents the shareholders' own funds and the rights and interests they should enjoy. The net value of a stock is closely related to its real value and market value. Because the net value of stocks represents the operating and financial conditions of the company in the past few years, it can be used as the main basis for measuring the true value of stocks. If the net value of the stock is high, it shows that the company is in good financial condition, shareholders enjoy more rights and interests, and the stock has strong profitability in the future. The real value of stocks must be high, and the market value will also rise. Do the opposite.

Compared with the real value and market value of stocks, the net value of stocks is more accurate and reliable, because the net value is calculated according to the existing financial statements, and the data based on it is quite specific, accurate and reliable; At the same time, the net value can clearly reflect the cumulative results of the company's operations over the years; The net value is still relatively fixed, and generally only changes when the year-end surplus is recorded or the company increases capital. Therefore, the net value of stocks has high authenticity, accuracy and stability, which can be used as an important basis for companies to choose the issuance method and determine the issuance price when issuing stocks, and is also the main parameter of investment analysis.

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