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Total assets refer to all assets owned or controlled by a business. Including current assets, long-term investments, fixed assets, intangible and deferred assets, other long-term assets, etc., that is, the total assets of the balance sheet of the enterprise.
The total assets of the company's balance sheet are equal to current assets + long-term investments + fixed assets + intangible and deferred assets + other long-term assets.
The total sum of all the asset items on the left side of the balance sheet is the total amount of assets on the balance sheet.
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You look for a balance sheet, and all the items on the left add up to the total assets.
The project on the right has two major items: liabilities and owners' equity.
The balance sheet is assets = liabilities + owners' equity.
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**Net Value of Units = Total Net Asset Value **Total Share of Units (Total Net Asset Value = Total Assets - Total Liabilities).
**Cumulative net value of units = **net value of units + (**total amount of all dividends and payouts in history **total shares).
Net Unit Value is the net asset value of each Unit, which is equal to the balance of Total Assets minus Total Liabilities divided by the total number of Units issued.
**Total liabilities include:
1. The unpaid remuneration payable to the custodian or manager up to the calculation date according to the provisions of the ** contract.
2. Other payables, including taxes payable.
The cumulative net value of the unit is the sum of the net value of the unit and the amount of dividends paid by the previous units since its inception, reflecting the data of all the earnings of the unit since its inception.
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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Hello classmates! How to look at the total tax payment in the balance sheet is as follows: From the cash flow statement from the financial statement, you can see the cumulative number of taxes paid, which is the total tax payment for the statement period.
The taxes paid in the cash flow statement reflect all taxes paid up to the date of the statement, i.e. the total amount of taxes paid. On the accrual basis, this is not the total amount of tax paid in the period to which the tax belongs. The total amount of taxes paid in the cash flow statement, minus the decrease (or addition) in the tax payable in the balance sheet, is the total tax payment for the current period.
It is important to note that the cash flow statement does not show a breakdown by tax, so if you need to see the total amount of tax paid by each tax, you also need to check the statistical ledger.
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Well, in fact, in the balance sheet, the left is an asset of the enterprise, the upper part of the face is displayed in the current assets of the enterprise, the lower part is some fixed assets of the enterprise, in fact, relatively speaking, it is some long-term assets, and then in the last line will show the total assets of the enterprise.
The upper right part of the balance sheet is a liability situation of the enterprise, including the total liabilities, first of all, the total liabilities contain two parts, one is the current liabilities, which basically refers to some liabilities that will mature within a year, and the other part is long-term liabilities, which refers to the debts that are repaid for more than one year, so if you want to look at the total liabilities, there will be an asset in the middle part of the right side of the balance sheet, and there will be a figure of total liabilities.
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The total assets of the business.
It's the balance sheet.
The number of periods at the end of the period for the total assets on the left.
1. The international common format is that the left side of the balance sheet shows the asset status, and the right side shows the liabilities and owners' equity.
2. At the bottom of the left side of the balance sheet is the total amount of total assets of the enterprise.
3. Generally, there are three columns, the first column is the end of the current year, the second column is the beginning of the current year, and the third column is the same period of the previous year. The first column is the number of assets at the end of the period.
Net assets. Assets-Liabilities, which increase or decrease due to the impact of annual profits and losses Net assets are the owner's equity, which refers to the economic interest enjoyed by the owner in the assets of the enterprise, and its amount is the balance of assets minus liabilities. Owners' equity includes paid-up capital.
or share capital), capital reserve.
surplus reserve and undistributed profits, etc.
The calculation formula is: net assets = owners' equity (including paid-in capital or share capital, capital reserve, surplus reserve and undistributed profits, etc.) = total assets - total liabilities.
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The total assets are monetary funds + inventory + net fixed assets, that is, cash + bank deposits + raw materials + inventory goods + production costs + fixed assets - accumulated depreciation.
1. The indicators that reflect whether the financial structure of the enterprise is reasonable are:
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.
2) 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.
3) Capitalization ratio = long-term liabilities (long-term liabilities + shareholders' shares).
This indicator is mainly used to reflect the proportion of interest-bearing long-term liabilities that need to be repaid by the enterprise in the total long-term working capital, so this indicator should not be too high, generally below 20%.
2. The indicators that reflect the security and solvency of the enterprise in repaying debts are:
1) Current Ratio = Current Assets Current Liabilities.
This indicator is mainly used to reflect the ability of enterprises to repay debts. In general, the indicator should remain at the level of 2:1. An excessively high current ratio is a sign that the financial structure of a company is not reasonable
1) The management of some links of the enterprise is relatively weak, resulting in a high level of accounts receivable or chain inventory;
2) Enterprises may be reluctant to expand the scale of debt management due to more conservative business awareness;
3) The joint-stock enterprise has not been fully put into operation after the funds raised by issuing **, increasing capital and allotment shares, or borrowing long-term loans and bonds; Wait a minute.
However, in general, an excessively high current ratio mainly reflects that the company's funds are underutilized, while a low ratio indicates that the company's debt repayment security is weak.
Quick Ratio = (Current Assets Inventories Prepaid Expenses Amortized Expenses) Current Liabilities.
Since a company's current assets include a portion of liquidity-weak inventories and expenses to be amortized or prepaid, this ratio is often used to further reflect the company's ability to repay its short-term debts.
Therefore, this ratio is also called the "acid test". Under normal circumstances, the ratio should be 1:1, but in practice, the evaluation criteria of this ratio (including the current ratio) must be judged according to the characteristics of the industry, and cannot be generalized.
3. The indicators that reflect the equity of shareholders in the net assets of the enterprise mainly include:
Net assets per share = total shareholders' equity (total share capital **par value).
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1. Repayment of bank and personal loans, reduction of fixed assets (**, scrapping, damage, etc.), excessive inventory at the beginning of the year, no purchase in the following months, or inventory loss.
2. For the subsidy standard for travel expenses, the unit may refer to the provisions of the financial documents of the region to formulate a system suitable for the subsidy standard of the unit, and implement it in accordance with the system of the unit.
3. The total assets of the balance sheet Xunchang are changed with the company's operating conditions, or more or less, as long as it is a change in normal operation, there is no need to think of another way, and the accounts can be done normally.
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Total assets is the total count of assets in the bottom row of the balance sheet. The left side of the balance sheet shows the status of assets, and the right side of the balance sheet is time-limited liabilities and owners' equity, which is the international format. The total assets in the table are divided into three columns, the first column is the end of the current year, the second column is the beginning of the current year, and the third column is the same period of the previous year.
The total assets of an enterprise refer to all assets owned or controlled by the enterprise, including current assets, long-term investments, fixed assets, intangible assets, deferred assets, and other long-term assets. Generally speaking, it can be considered that the total assets of an accounting entity.
The balance sheet is one of the three main financial statements of an enterprise's financial report, which indicates 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). It can allow people to have an understanding of the business situation in the shortest possible time.
The main body of the balance sheet is the main body of the balance sheet, which lists the various items used to illustrate the financial status of the enterprise; The first part of the table summarizes the name of the report, the unit of preparation, the date of preparation, the report number, the name of the currency, the unit of measurement, etc. Generally, when investing in a listed company**, you will look at the company's finances.
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
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.
A balance sheet generally has two parts: the first and the main part. Among them, the first part of the table briefly describes the report name, preparation unit, preparation date, report number, currency name, unit of measurement, etc. The positive statement is the main body of the balance sheet, which lists the various items used to illustrate the financial position of the enterprise. >>>More