Shareholders' Equity,the Difference Between the Firm's ________,Is an Accounting Measure

Shareholders' equity,the difference between the firm's ________,is an accounting measure of the firm's ________.

A) assets and liabilities; net value
B) assets and liabilities; book value
C) short-term liabilities and long-term liabilities; net value
D) short-term liabilities and long-term liabilities; book value