問(wèn)題已解決
這里涉及到的基本等式不明白,詳細(xì)的講解一下
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速問(wèn)速答資產(chǎn)=負(fù)債+所有者權(quán)益
根據(jù)經(jīng)營(yíng)性和金融性
把資產(chǎn)分為了經(jīng)營(yíng)資產(chǎn)和金融資產(chǎn) 負(fù)債分為經(jīng)營(yíng)負(fù)債和金融負(fù)債
經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債=金融負(fù)債-金融資產(chǎn)+所有者權(quán)益
經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債 又叫做凈經(jīng)營(yíng)資產(chǎn)
金融負(fù)債-金融資產(chǎn) 又叫做凈(金融)負(fù)債
所以?xún)艚?jīng)營(yíng)資產(chǎn)=凈(金融)負(fù)債+所有者權(quán)益(股東權(quán)益)
2020 07/30 10:40
朱立老師
2020 07/30 10:46
經(jīng)營(yíng)資產(chǎn)根據(jù)流動(dòng)性 分為經(jīng)營(yíng)流動(dòng)資產(chǎn) 和經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)
同理 經(jīng)營(yíng)負(fù)債 分為經(jīng)營(yíng)流動(dòng)負(fù)債和經(jīng)營(yíng)性長(zhǎng)期負(fù)債
凈經(jīng)營(yíng)資產(chǎn)=經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債
=經(jīng)營(yíng)流動(dòng)資產(chǎn) +經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)-(經(jīng)營(yíng)流動(dòng)負(fù)債+經(jīng)營(yíng)性長(zhǎng)期負(fù)債)
=(經(jīng)營(yíng)流動(dòng)資產(chǎn)-經(jīng)營(yíng)流動(dòng)負(fù)債)+(經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)-經(jīng)營(yíng)性長(zhǎng)期負(fù)債)
=經(jīng)營(yíng)營(yíng)運(yùn)資本+凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)
新名詞太多 多熟悉下就清楚了 知識(shí)就是不斷的重復(fù)
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