Can different Sets of Books share the same Value Set?

If there is a set of books/ledger that uses a particular value set and a new book is created, it can use the existing value set. When the Account Flexfield Structure is created, simply choose the existing value set from the List of Values. However, if you use an existing value set, the new structure will also inherit the existing values in the value set. It does not create an empty value set to be populated.

yes we can share it . Because while defining the value set we will give as independent so that we can do it.