- N -
NetAfter making deductions.
Net AssetsAssets minus liabilities (equals ownership interest).
Net Book ValueCost of non-current (fixed) asset minus accumulated depreciation.
Net ProfitSales minus cost of sales minus all administrative and selling costs.
Net Realisable ValueThe proceeds of selling an item, less the costs of selling.
NeutralQualitative characteristic of freedom from bias.
Nominal Value (of a Share)The amount stated on the face of a share certificate as the named value of the share when issued.
Non-Controlling InterestSee minority interest.
Non-Current AssetsAny asset that does not meet the definition of a current asset. Also described as fixed assets.
Non-Current LiabilitiesAny liability that does not meet the definition of a current liability. Also described as long-term liabilities.
Notes to the AccountsInformation in financial statements that gives more detail about items in the financial statements.