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Anonymous users2024-02-06For 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.
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Anonymous users2024-02-05Taking 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.
1) Net assets ratio = total shareholders' equity Total assets.
This indicator is mainly used to reflect the financial strength and debt repayment security of the enterprise, and its reciprocal is the debt ratio. The net asset ratio is directly proportional to the financial strength of the enterprise, but if the ratio is too high, it indicates that the financial structure of the enterprise is not reasonable. This indicator should generally be around 50%, but for some very large enterprises, the reference standard of this indicator should be lowered.
Net Fixed Assets Ratio = Net Fixed Assets Original Value of Fixed Assets.
This indicator reflects the degree of newness and production capacity of the fixed assets of the enterprise, and generally the index should exceed 75%. This index is of great significance for the evaluation of the production capacity of industrial enterprises.
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Anonymous users2024-02-04Net 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.
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Anonymous users2024-02-03Calculate 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.
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Anonymous users2024-02-02Net worth of a business refers to the net worth of a business.
Net assets of the macro limb of the enterprise = total assets of the enterprise.
The total liabilities of the enterprise (current liabilities.
In general, net assets reflect the overall strength of the enterprise, the larger the net assets, the stronger the assets of the enterprise, and the stronger the competitiveness of the enterprise.
For example, the net asset value per share of a company is one yuan, that is, the former absolute assets that can be distributed to one yuan per share. Personal net asset value is often used to measure value.
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Anonymous users2024-02-01Net assets on the balance sheet: Net assets that are owned by the enterprise and can be freely disposed of, i.e., owners' equity.
The total net assets are in the balance sheet: the net assets of the enterprise = the total assets - the total liabilities or the total amount of the owner's equity of the enterprise, both of which are the net assets of the enterprise.
The balance sheet is an accounting statement that reflects all the assets, liabilities and owners' equity of an enterprise on a specific date (such as the end of the month, the end of the quarter, and the end of the year), and is a static embodiment of the company's business activities.
According to the balance formula of "assets = liabilities + owners' equity", the specific items of assets, liabilities and owners' equity on a specific date are appropriately arranged and compiled according to a certain classification standard and a certain order.
It indicates the economic resources owned or controlled by the enterprise at a given date, the existing obligations assumed and the owner's claim to net assets. It is a static statement that reveals the financial health of a business at a certain point in 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 blocks: "assets" and "liabilities and shareholders' equity".
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.
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Anonymous users2024-01-31Formula 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.
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Anonymous users2024-01-30Net 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.
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Anonymous users2024-01-29The 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.
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Anonymous users2024-01-28Net worth? How much does it amount occur in a given month?
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Anonymous users2024-01-27The net assets in the financial statements are calculated as follows:
Considering that the comprehensive strength evaluation should reflect the reality of the sustained and stable development of the enterprise group, the net assets are calculated according to the average value at the end of the three years. Namely:
Net assets = (net assets at the end of the current year + net assets at the end of the previous year + net assets at the end of the year two years ago) 3
The year in the calculation formula is defined as the turnover.
If the entity view of profit is adopted, the net assets are equal to the shareholders' equity plus creditor's rights; If the ownership of profits is viewed, net assets are equal to shareholders' equity.
Assets - Liabilities = Net Assets. (Total Assets - Total Liabilities) Number of common shares.
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Anonymous users2024-01-26Balance sheet envy.
Net assets are the total amount of owners' equity.
Net assets in the balance sheet = total assets - total liabilities.
For example, if the total assets of the statement are 1 million and the total liabilities are 300,000, then the net assets in the balance sheet = total assets - total liabilities = 1 million - 300,000 = 700,000. "
Elementary Accounting Exam.
Can I apply for an extension Due to personal reasons, it is not possible to apply for an extension of the Junior Accounting Examination. In 2020, because of the new crown epidemic.
According to the epidemic control situation, the examination date has been postponed accordingly, and the date of the 2020 National Accounting Professional and Technical Primary Qualification Examination has been adjusted to August 29 to September 4, 2020, and September 9 to 10, 2020, which will be carried out in two stages. September 11 as an emergency reserved batch.
So assets are always liabilities and shareholders' equity.
Assets Liabilities Statement December 31, 2009 Prepared by: Unit: RMB Yuan Assets Bank of Assets Liabilities and Owners' Equity at the beginning of the next year Current assets Current liabilities Monetary funds 1 Short-term borrowings 51 Trading financial assets 2 Trading financial liabilities 52 Notes receivable 3 Notes payable 53 Accounts receivable 4 Accounts payable 54 Prepayments 5 Advance receipts 55 Interest receivable 6 Employee remuneration payable 56 Dividends receivable 7 Taxes payable 57 Other receivables 8 Interest payable 58 Inventories 9 Dividends payable59 Non-current assets due within one year10 Other payables60 Other current assets11 Non-current liabilities due within one year61 12 Other current liabilities62 Total current assets Total current liabilities Non-current assets14 Non-current liabilities64 Available**Financial assets15 Long-term borrowings65 Held-to-maturity investments16 Bonds payable66 Long-term receivables17 Long-term payables67 Long-term equity investments18 Special payables68 Investment real estate19 Projected liabilities69 Fixed assets20 Deferred income tax liabilities70 Construction in progress21 Other non-current liabilities71 Construction materials22 Total non-current liabilities Disposal of fixed assets23 Total liabilities Productive biological assets24 Owners' equity (or shareholders' equity): >>>More
Undistributed Profit Calculation Formula:
Net operating income = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from rental housing, net income from leasing other assets and net rent converted from self-owned housing, etc. Net property income does not include premium income from the transfer of ownership of assets. >>>More
Generally speaking, it is not easy to see if there is a problem with a balance sheet alone. >>>More
Accounts receivableThe balance is on the credit sideBalance sheetIt should be entered in the "Advance Receipts" field. >>>More