capital stock vs book value

capital stock and book value both are nouns.

Word	Noun	Adjective	Verb	Adverb
capital stock	Yes	No	No	No
book value	Yes	No	No	No

As nouns, book value is a hypernym of capital stock; that is, book value is a word with a broader meaning than capital stock:

capital stock: the book value of the outstanding shares of a corporation
book value: the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation

capital stock (noun)	book value (noun)
the maximum number of shares authorized under the terms of a corporation's articles of incorporation	the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation
the book value of the outstanding shares of a corporation