What is the net value in the balance sheet

Net value, i.e., net book value, refers to the balance of the original value of the asset minus the accumulated depreciation accrued.

Net value refers to the balance of the original value or full replacement value of the fixed asset minus the accumulated depreciation amount of the fixed asset. The depreciated value reflects the existing value of the fixed assets after wear and tear, and compares with the original value of the fixed assets, indicating the newness of the existing fixed assets and the general status of the efficiency of the residential area.

It is calculated through the company's financial statements, which is the accounting reflection of shareholders' equity, or the value of the company's own funds in the current year. Among the many tools for fundamental investment analysis, book value is one of the most common reference indicators, along with indicators such as price-to-earnings ratio.

Net Fixed Assets = Original Value of Fixed Assets - Accumulated Depreciation Net Fixed Assets Ratio.

It is also known as the "useful coefficient of fixed assets". It refers to the ratio of the net fixed assets of an enterprise to the original value of fixed assets. Reflects the degree of newness of fixed assets. It is calculated as follows: Net Fixed Assets Ratio (Net Fixed Assets at the End of the Period, Original Value of Fixed Assets at the End of the Period).

Net fixed assets at the end of the period = original value of fixed assets at the end of the period - accumulated depreciation at the end of the period.

The net value rate of various types of fixed assets is multiplied by the reciprocal of the classified depreciation rate of such fixed assets, and the remaining useful life of such fixed assets can be calculated. It is calculated as follows:

The remaining useful life of a certain type of fixed asset The net value rate of such fixed assets (the depreciation rate of the classification of such fixed assets).

The original value of the transportation equipment of an enterprise is 3 million yuan, the net value is 1.8 million yuan, and the classified depreciation rate is 12%. Then:

Net value rate of transportation equipment (10,000 yuan).

The service life of the transport equipment is still years).

Assets refer to the resources formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise. Assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to liquidity.

Liabilities refer to the current obligations of an enterprise that are expected to result in the outflow of economic benefits from the enterprise.

According to the definition of liabilities, liabilities have the following three characteristics:

1. Liabilities are the current obligations of an enterprise. Liabilities must be the current obligations assumed by the enterprise, where the current obligations refer to the obligations that the enterprise has assumed under the current conditions.

2. Debt is expected to lead to the outflow of economic benefits from the enterprise. It is expected that economic benefits will flow out of the enterprise, which is an essential feature of liabilities, and only those that will result in the outflow of economic benefits from the enterprise at the time of the performance of obligations meet the definition of liabilities. In the performance of current obligations to settle liabilities, there are many forms that lead to the outflow of economic benefits from the enterprise.

3. Liabilities are formed by past transactions or events of the enterprise. Liabilities should be formed by past transactions or events of the enterprise.

Net assets are also known as owners' equity. It is an asset owned by the enterprise and can be used freely, i.e., owner's equity or equity capital. It is composed of two parts, one part is the capital invested at the beginning of the enterprise, including the premium part, and the other part is created by the enterprise in the course of operation, and also includes the assets that receive donations, which belong to the owner's equity.

Assets refer to the resources formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise. Past transactions or events of an enterprise include purchases, production, construction or other transactions or events.

Owned or controlled by an enterprise means that the enterprise enjoys the ownership of a certain resource, or although it does not enjoy the ownership of a certain resource, the resource can be controlled by the enterprise.

The expected economic benefits to the enterprise refer to the potential to directly or indirectly lead to the flow of cash and cash equivalents into the enterprise.

Net worth (net.)

Asset) is an asset owned by the enterprise and can be freely disposed of, i.e., the owner's equity. The net worth of the business (net.)

Assetvalue) refers to the net amount of the total assets of the enterprise minus the liabilities, which is composed of two parts, one part is the capital invested at the beginning of the enterprise, including the premium part.

The other part is created by the enterprise in the course of operation, and also includes the assets that receive donations, which belong to the owner's equity.

Balance Sheet (the

balance

sheet), also known as the statement of financial position, is the main accounting statement that represents the financial position (i.e., the status of assets, liabilities and owners' equity) of an enterprise at a certain date (usually at the end of each accounting period).

In addition to the internal error removal, business direction, and prevention of malpractice, its report function can also allow all readers to understand the business status of the enterprise in the shortest time. The balance sheet uses the principle of accounting balance to divide the trading accounts of "assets, liabilities and shareholders' equity" that comply with accounting principles into two major sections: "assets" and "liabilities and shareholders' equity".

After going through accounting procedures such as entries, transfers, ledgers, trial calculations, adjustments, etc., it is condensed into a single report based on the static business situation on a specific date. It reflects the overall size and structure of the company's assets, liabilities, and owners' equity.

Net assets are the owner's equity on the balance sheet. It is an asset owned by a business and at its discretion. It consists of two parts, one is the capital invested at the beginning of the enterprise, including the premium part, and the other part is the profit generated by the enterprise in the course of operation, and the assets received by donations.

In the accounting statement, net assets, total assets, and total liabilities belong to the nature of equity, so the decrease in net assets indicates the decrease in equity, and in the accounting treatment, it is expressed on the debit side.

Net assets are the owner's equity on the balance sheet. It is an asset owned by a business and at its discretion. It consists of two parts, one is the capital invested at the beginning of the enterprise, including the premium part, and the other part is the profit generated by the enterprise in the course of operation, and the assets received by donations.

In the accounting statement, net assets, total assets, and total liabilities belong to the nature of equity, so the decrease in net assets indicates the decrease in equity, and in the accounting treatment, it is expressed on the debit side.

What is net worth in the balance sheet.

Assets include current assets, good fixed assets, of which current assets include bank deposits, inventories, accounts receivable, prepaid accounts, etc.

There is the original value of fixed assets in fixed assets, that is, how much money was when you bought it, and depreciation, liabilities are mainly the money you owe, including accounts payable, wages, taxes, etc., net assets are owner's equity, including your registered capital and undistributed profits, total assets = liabilities + owner's equity.

1. Assets are divided into current assets and non-current assets according to their liquidity.

As an asset, it represents either a property right or the value obtained, and liabilities are generally divided into two categories: current liabilities and non-current liabilities according to their repayment speed or repayment time. Liabilities are debts incurred by an enterprise that are measured in monetary terms and need to be repaid in the future with assets or services.

3. Net assets are assets owned by the enterprise and can be freely disposed of, that is, owners' equity.

Net Assets = Owners' Equity = Total Assets - Total Liabilities.

Calculate the balance sheet of Yucha.

Formula for net worth:

Net Fixed Assets Original Value Fixed Assets Provision for Impairment of Fixed Assets Accumulated depreciation.

Net value of intangible assets Original value of intangible assets Provision for impairment of intangible assets Accumulated amortization.

Formula for calculating the net balance sheet value:

Net Fixed Assets Original Value Fixed Assets Provision for Impairment of Fixed Assets Accumulated depreciation.

Net value of intangible assets Original value of intangible assets Provision for impairment of intangible assets Accumulated amortization.

Net value, also known as depreciated value, refers to the balance of the original or full replacement value of a fixed asset minus the accumulated depreciation. **The formula for calculating the net value is: **Total net value = company capital + statutory reserve + capital reserve + special reserve + accumulated surplus and accumulated loss; Net unit value is the current total net assets divided by the total shares.

It is calculated as follows: **Net unit value = total net assets **share.

Taking fixed assets as an example, the fixed assets in the balance sheet refer to the net value of fixed assets, that is, the book value, which deducts the depreciation that has been accrued, for example, the original value of a fixed asset is 20,000, and the accumulated depreciation has been accrued 10,000, then when the statement is presented, the net value is 10,000 yuan.

The net asset value is calculated by subtracting the original value of the asset from the balance of the respective contra account. At the same time, the net asset value of each enterprise together constitutes the total actual assets of the enterprise, rather than the total nominal assets, forming the total assets in the balance sheet. The assets in the balance sheet are presented as net value, which more truly reflects the asset composition of the enterprise and can provide more reliable information for the users of the statement.

The formula for calculating the net balance sheet value

The net value of fixed assets requires the original value of fixed assets minus accumulated depreciation and impairment provisions.

That is, net fixed assets = original value of fixed assets - impairment provision for fixed assets - accumulated depreciation, net value of intangible assets = original value of intangible assets - impairment provision for intangible assets - accumulated amortization.

Some of the balance sheet will list the account of impairment provision, and some will not be listed in the table, and those that are not listed will be counted as net value.

Extended Content: Balance Sheet Calculation Formula:

1. Monetary funds = (cash in hand + bank deposits + other monetary funds) general ledger balance.

2. Accounts receivable = debit balance of "accounts receivable" sub-account + debit balance of "pre-receivables" sub-account - balance of "bad debt provision".

3. Advance Receipts = Credit Balance of "Accounts Receivable" + Credit Balance of "Accounts Receivable" Details.

4. Accounts payable = credit balance of "accounts payable" sub-account + credit balance of "prepaid accounts".

5. Prepaid accounts = debit balance of "prepaid accounts" sub-account + debit balance of "accounts payable" sub-account.

6. Inventory = the total balance of the general ledger of all inventory categories + the general ledger balance of "production cost" - the general ledger balance of "inventory decline provision".

7. Fixed assets = "fixed assets" general ledger balance - "accumulated depreciation" general ledger balance - "fixed assets impairment provision" general ledger balance.

8. Intangible assets = general ledger balance of "intangible assets" - general ledger balance of "accumulated amortization" - general ledger balance of "provision for impairment of intangible assets".

9. Long-term equity investment = general ledger balance of "long-term equity investment" - general ledger balance of "impairment provision for long-term equity investment".

10. Long-term loan = "long-term loan" general ledger balance - "long-term loan" due within 1 year in the sub-ledger

11. Long-term amortized expenses = the balance of the general ledger of "long-term amortized expenses" - the "long-term amortized expenses" in the sub-ledger within one year

12. Undistributed profit = (current year's profit + profit distribution) general ledger balance.

For example, the net value of fixed assets requires the original value of fixed assets minus accumulated depreciation and impairment provisions. Other accounts are similar to this, some of the balance sheet will list the impairment provision account, and some will not be listed in the table, and the net value will be calculated directly if it is not listed.

Net worth? How much does it amount occur in a given month?