What term describes the net value of an owner's financial interest in a business?

The correct term that describes the net value of an owner's financial interest in a business is equity. Equity represents the ownership stake in a company, defined as the difference between total assets and total liabilities. This means it reflects what is actually owned by the shareholders or owners after all debts and obligations have been settled.

Capital generally refers to the financial assets or the initial investment that owners put into the business to start operations. While it can contribute to equity, it is not synonymous with it, as equity encompasses ongoing performance and net assets over time.

Assets are resources of value owned by a business that can be used to generate revenue, such as cash, inventory, and property. They are not a direct measure of ownership or the owner's financial interest since they also include liabilities on the balance sheet.

Revenue is the income generated from normal business operations, representing the money received from customers for goods or services sold. This is more about income generation rather than ownership value and does not directly define the financial interest of an owner.