How do you calculate the total amount of assets? How is total assets calculated?

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 aspects of the enterprise is relatively weak, resulting in a high level of accounts receivable or 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).

Total assets at the end of September = total assets of 5 million at the end of August + fixed assets purchased of 300,000 yuan in September - 300,000 yuan spent with bank deposits + purchase of 150,000 raw materials, materials are put into storage, and the money is not paid. + Accept investment in intangible assets of 200,000 yuan - repay the arrears of 150,000 yuan with bank deposits + borrow 200,000 yuan from the bank for a period of 2 years = 5.4 million yuan;

Total liabilities = unpaid money for the purchase of 150,000 raw materials - 150,000 arrears with bank deposits + 200,000 yuan borrowed from the bank for a 2-year loan = 200,000 yuan;

Total owner's equity = 5 million + 200,000 intangible assets included in paid-in capital = 5.2 million yuan.

Total assets of 5.4 million yuan = total owner's equity + 5.2 million yuan + total liabilities of 200,000 yuan.

Average inventory (opening inventory amount + ending inventory amount) 2, average total assets (opening total assets + closing total assets) 2, these data are all available on the balance sheet.

Is that okay?

How to calculate the number of employees and total assets of small and micro enterprises? （h）

The total amount of assets should be the sum of all assets, fixed assets, and different assets of Garfield.

The total assets algorithm is:Total assets = current assets + long-term investments + fixed assets + intangible assets and deferred assets + other assets.

The total assets calculation is total assets = current assets + long-term investments + fixed assets + intangible assets and deferred assets + other assets. How to calculate the total assets depends on whether the company is independently accounted for, and if the branch accounts independently, the total assets are determined according to the branch's own assets = liabilities + owners' equity.

No independent accounting: income tax is declared according to the distribution results, and other taxes need to be declared by themselves. That is, the value-added tax is declared according to the realized income, and the enterprise income tax is declared according to the distribution results of the head office.

This non-independence means that the enterprise income tax declaration is not independent, and the accounting processing and tax declaration are still independent, and the income needs to be accounted for separately.

Independent accounting, corporate income tax is declared according to the income statement of the branch. Non-independent accounting, corporate income tax is declared according to the data allocated by the head office.

Economic resources are filial piety:

Economic assets refer to those assets whose ownership has been defined and whose owners can derive benefits from them due to their effective use, holding or disposal within a certain period of time.

Total net assets: that is, the owner's equity, including: paid-in capital, capital reserve, surplus reserve, and undistributed profits. Net assets (total owner's equity) = total assets – total liabilities.

Total assets at the end of the year: refers to the value of assets at the end of each year in financial accounting, and total assets refer to the total assets in the balance sheet of the enterprise.

Quarterly average = (beginning of the quarter + end of the quarter) 2. Quarterly average of the whole year = the sum of the average values of each quarter of the year 4. If the business activities are opened or terminated in the middle of the year, the actual business period shall be used as the tax year to determine the above relevant indicators.

The total assets at the beginning of the first quarter are filled in according to the total assets data at the beginning of the year. Preliminary Quarter: Balance sheet data at the beginning of January, April, July, and October. Quarter-end values: Closing balance sheet data for March, June, September, and December.

1. According to the annual tax return of the People's Republic of China enterprise income tax A0000000 "Enterprise Basic Information Form", the filling instructions are [fill in the average annual total assets of the taxpayer], not the ending balance.

2. The specific calculation formula is as follows:

Monthly average = (total asset value at the beginning of the month + total asset value at the end of the month) 2

Monthly average for the year = Sum of the monthly averages for the year 12

Total annual assets = annual monthly average * 12

If the business activities are opened or terminated in the middle of the year, the actual business period shall be used as the tax year for the determination of the above-mentioned relevant indicators.

3. The unit of total assets is 10,000 yuan, and 2 decimal places are retained after the decimal point.

Calculate the quarterly average first: (late at the beginning of the quarter and late at the end of the quarter) 2, and add the four quarters together after calculating the four quarters 4

At the beginning of the 1st quarter + at the end of the 1st quarter) 2+ (at the beginning of the 2nd quarter + at the end of the 2nd quarter) 2+ (at the beginning of the 3rd quarter + at the end of the 3rd quarter) 2+ (at the beginning of the 4th quarter + at the end of the 4th quarter) 2} 4

If the business is opened or terminated in the middle of the year, the actual business period shall be used as a tax year to determine the above-mentioned relevant indicators. In order to calculate this total amount of assets, it is necessary to go through the balance sheets of March, June, September, and December. The quarterly average is calculated first, and then the total of the fourth quarter average is divided by 4 to calculate the average.

For example, the first quarter is the beginning of the year plus the total assets at the end of March divided by 2, the second quarter is the total assets at the end of March plus the total assets at the end of June divided by 2, and so on to calculate the average of the fourth quarter. In addition, the practitioners are also calculated according to the caliber of Nadan Chongzhao.

The total amount of assets is based on the total number of assets owned or controlled by the enterprise. It includes the calculation of current assets, long-term investments, fixed assets, intangible and deferred assets, and other long-term assets. The company's current assets refer to the total assets that can be realized or consumed by the enterprise within one year or in a production cycle of more than one year, and the fixed assets refer to the total funds occupied by the net value of fixed assets, the liquidation of fixed assets, the construction in progress and the loss of fixed assets to be disposed of.

Including cash and various deposits, short-term investments, receivables and prepayments, inventories, etc., intangible assets refer to assets that are used by an enterprise for a long time without physical form. Including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, simply put, the net amount of assets and assets is equal to the total assets minus the total liabilities.

The People's Republic of China returned to the socks stool and the State Company Law

Article 173.

In the case of a merger, the parties to the merger shall sign a merger agreement and prepare a balance sheet and a list of assets. The company shall notify the creditors within 10 days from the date of making the merger resolution and make an announcement in the newspaper within 30 days. Within 30 days from the date of receipt of the notice, and within 45 days from the date of announcement if the creditor does not receive the notice, it may request the company to pay off the debts or provide corresponding guarantees.