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劃線部分這個(gè)公式是怎么推導(dǎo)出來(lái)的呢
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易變現(xiàn)率=[(股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)性流動(dòng)負(fù)債)-長(zhǎng)期資產(chǎn)]/經(jīng)營(yíng)流動(dòng)資產(chǎn)
【提示1】經(jīng)營(yíng)性流動(dòng)負(fù)債也稱(chēng)為自發(fā)性流動(dòng)負(fù)債
【提示2】“所有者權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)性流動(dòng)負(fù)債”本章也將其稱(chēng)為長(zhǎng)期資金來(lái)源，則：易變現(xiàn)率=(長(zhǎng)期資金來(lái)源-長(zhǎng)期資產(chǎn))/經(jīng)營(yíng)流動(dòng)資產(chǎn)
2021 06/23 09:25
黎錦華老師 
2021 06/23 09:34
經(jīng)營(yíng)流動(dòng)資產(chǎn)+長(zhǎng)期資產(chǎn)=金融流動(dòng)負(fù)債－金融流動(dòng)資產(chǎn)+股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)流動(dòng)負(fù)債
轉(zhuǎn)化，經(jīng)營(yíng)流動(dòng)資產(chǎn)=金融流動(dòng)負(fù)債－金融流動(dòng)資產(chǎn)+股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)流動(dòng)負(fù)債－長(zhǎng)期資產(chǎn)
金融流動(dòng)負(fù)債－金融流動(dòng)資產(chǎn)為凈金融流動(dòng)負(fù)債
再轉(zhuǎn)化，經(jīng)營(yíng)流動(dòng)資產(chǎn)=凈金融流動(dòng)負(fù)債+股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)流動(dòng)負(fù)債－長(zhǎng)期資產(chǎn)
黎錦華老師
2021 06/23 09:40
所以替換股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)性流動(dòng)負(fù)債-長(zhǎng)期資產(chǎn)=經(jīng)營(yíng)性流動(dòng)資產(chǎn)-凈金融性流動(dòng)負(fù)債
代入易變現(xiàn)率=[(股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)性流動(dòng)負(fù)債)-長(zhǎng)期資產(chǎn)]/經(jīng)營(yíng)流動(dòng)資產(chǎn)=（經(jīng)營(yíng)性流動(dòng)資產(chǎn)-凈金融性流動(dòng)負(fù)債）/經(jīng)營(yíng)性流動(dòng)資產(chǎn)
就得到簡(jiǎn)易公式
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