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The concept of "working capital" has both narrow and broad interpretations. The meaning of working capital in a broad sense is the total amount of current assets of an enterprise, and this concept is mainly used in the study of the liquidity and turnover of corporate assets. Working capital in the narrow sense refers to the balance of the total current assets of the enterprise minus various current liabilities, also known as net working capital.
Since net working capital is considered to be used as an investment in the company's non-current assets and funds to settle its non-current liabilities**, the concept of working capital in the narrow sense is mainly used in the study of the solvency and financial risk of a business. Therefore, the holding status and management level of working capital of an enterprise are directly related to the profitability and financial risk of the enterprise. Working capital = current assets - current liabilities = long-term capital - long-term assets Working capital in a broad sense is a specific concept, which includes the total current assets of an enterprise, which is composed of cash and valuable**, accounts receivable and prepaid accounts receivable and various inventory assets held by the enterprise in a certain period of time.
Relatively speaking, working capital in the narrow sense is an abstract concept, which is only the difference between the current assets and current liabilities of the enterprise in a certain period, and does not specifically refer to an asset, and the determination of the difference depends entirely on the operation and financial status of the enterprise in a certain period, which is an important basis for judging and analyzing the capital operation status and financial risk of the enterprise. ”
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Enterprise capital includes: registered capital, issuance capital, subscription capital, and paid-in capital.
1.Registered capital. That is, the capital of the company in the narrow sense refers to the capital raised by the company at the time of establishment, specified in the articles of association, and registered by the company registration authority.
2.Issued capital. Also known as subscribed capital, it refers to the total amount of share capital that the company has actually issued to shareholders.
The issued capital may be equal to or less than the registered capital. In countries with a statutory capital system, the capital determined in the articles of association of the company should be fully recognized at one time, so the issued capital is generally equal to the registered capital. However, shareholders can pay their shares in installments after they have fully subscribed to the capital.
Countries that implement the authorized capital system generally do not require that the registered capital can be issued, so it is smaller than the registered capital.
3.Subscribed capital. It refers to the total amount of capital contribution that the contributor agrees to pay.
4.Paid-up capital. Also known as paid-in capital, it refers to the total amount of cash or other capital contributions actually received by the company through the issuance of shares by the company and the capital contribution of the shareholders. It is the capital that the company actually owns.
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First, the front. Company.
The capital usually refers to the registered capital of the company.
That is, the total amount of capital contribution subscribed by shareholders as determined by the articles of association, also known as share capital. Its characteristics are: first, it is a shareholder's investment in a respectful company.
Second, it is a permanent investment in the company by shareholders. The company's liabilities must be repaid when due, and once a shareholder invests in the company to form the company's capital, the shares cannot be returned as long as the company is in a state of existence. Third, it is a property guarantee for the company's legal person to bear civil liability to the outside world.
If the company is insolvent, the shareholders are not liable for repayment greater than the company's capital. Therefore, the company's capital plays a vital role in the credibility of the company's external exchanges.
2. Analysis. China's original company law has a statutory capital system for the company's capital, that is, when the company is established, it must be in the company's articles of association.
It clearly stipulates the total capital of the company, and issues it at one time, fully subscribes or raises enough, otherwise the company will not be able to establish a capital system. The registered capital system of the current company law in China has been changed from the paid-in system to the subscription system, and the registered capital of the company is equal to the total subscribed capital of all shareholders at the time of the establishment of the company, but the paid-in capital at the time of the establishment of the company.
May be less than the registered capital.
3. What are the specific forms of the company's capital?
1.Registered capital.
2.Issued capital.
3.Subscribed capital.
4.Paid-up capital.
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According to the viewpoint of Marxist political economy, capital is a value that can bring surplus value, it is a specific political and economic category in capitalist production relations, it embodies the exploitation of workers by capitalists, and therefore, capital is not exactly a stock concept.
Characteristics of capital: 1. Capital is the value that can bring surplus value.
2. Capital is a sport.
3. Capital is a historical category, which embodies the relationship between the exploitation of wage workers by capitalists and is the essential category of the capitalist mode of production.
Extended Materials:Extended Materials:
1. Capital attributes.
1. The advance of capital, in order to obtain surplus value, producers must first advance a certain amount of monetary capital for the purchase of various factors of production to prepare for the production of surplus value.
2. The movement of capital, the reason why capital can increase in value and bring surplus value, the key is that it is in an endless movement, constantly entering the field of production from the field of circulation, and then entering the field of circulation from the field of production, and then from the field of production to the field of circulation.
3. The value-added nature of capital, the purpose of capital movement is to increase the value and maximize profits, and the value-added is the essential attribute of capital.
4. The social nature of capital, capital should be recognized in society.
2. Different forms of capital.
1. Industrial capital is the basic form of capitalist relations under capitalist conditions. With the development of the productive forces of capitalist society and the expansion of the social division of labor, other forms of capital have been separated from the circulation of industrial capital, and commercial capital, loan capital, bank capital, etc., have emerged, which are subordinate to and serve industrial capital. Industrial capital plays a decisive role in capitalist production.
2. Surplus value, the industrial capitalist who extracts unpaid labour directly from the workers is the first possessor of the surplus value, but by no means the final owner of all the surplus value. The industrial capitalists are to share the surplus value with the capitalists who perform other functions in the production of society as a whole, as well as with the landowners. In the general process of capitalist production, capital takes different concrete forms, and surplus value is transformed into various concrete forms, such as profit, interest, and rent.
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Hello, the composition of the capital is as follows:
From the point of view of material form, that is, the combination of means of production and labor, there is a certain proportion between the two, which is called the technical composition of capital. Changes in the technological composition of capital are determined by the technical conditions of society.
From the point of view of the form of value (monetary form), that is, the combination of constant capital and variable capital, the ratio of the two is the value composition of capital.
The technical composition of capital is closely related to the composition of value, and changes in the technical composition of capital will cause changes in the composition of capital value.
The above is the answer to the question, I hope it will be helpful to you!
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The composition of wages is as follows: 1. Basic Wage The basic wage is the wage that guarantees the basic living needs of the workers. 2. Post (position) salary or skill salary Post salary or skill salary is determined according to the technical and business requirements of the post (position), the degree of labor burden, the quality of labor conditions, and the size of the responsibility.
3. Benefit wages Benefit wages are paid to employees according to the economic benefits of the enterprise and the quantity and quality of labor actually completed by the employees. 4. Floating wage Floating wage is a form of wage in which the labor remuneration of workers fluctuates with the quality of the enterprise and the size of the labor contribution of the laborer. 5. Annual merit salary Annuity salary is the salary paid to employees according to a certain standard according to the number of years they have participated in the work.
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The capital composition of the enterprise includes the following:
1. Physical capital: Physical capital refers to the stock of equipment and buildings used to produce goods and services;
2. Human capital: Human capital is a term used by economists to refer to the knowledge and skills that workers acquire through education, training, and experience;
3. Natural resources: the production of slag belt brigade input provided by nature;
4. Technical knowledge: the understanding of the best way to produce goods and services.
1. The relationship between the company's capital and the company's capital.
The company's capital refers to the value of the company's assets in the form of money that can be used by the company, which mainly includes the permanent investment of the company's shareholders in the company, the bonds issued by the company, and the loans to banks. Although the funds raised through the issuance of corporate bonds and loans are at the disposal of the company, these funds are essentially the company's debts, which are expressed as debts on the company's balance sheet, and only the capital contribution of the company's shareholders is the company's own capital. It can be seen that corporate capital is a broader concept than corporate capital, and corporate capital is only a component of corporate capital.
The distinction between capital and capital is particularly important at the stage of the establishment of an insurer, because the company laws of most countries require that the company must have a certain amount of capital rather than capital in the general sense, and it is not allowed to use loans and company claims as the company's capital.
2. The relationship between the company's capital and the company's assets.
Company assets are all the corporate assets that the company uses to settle its debts. The assets of the company include not only the capital contributions of the shareholders, but also the property acquired by the company at the cost of incurring debts, as well as other income earned by the company during the period of operation. As a result, the value of a company's assets is sometimes greater than the shareholder's capital contribution.
The subject of the rights to the company's assets is the company itself, and the company exercises property rights for the benefit of all shareholders within the scope of the articles of association.
Legal basis. Company Law of the People's Republic of China
Article 26 The registered capital of a limited liability company shall be the amount of capital contribution subscribed by all shareholders registered with the company registration authority.
Where laws, administrative regulations and decisions have other provisions on the paid-in registered capital and the minimum amount of registered capital of a limited liability company, such provisions shall prevail.
Article 80 If the shares are established by initiation, the registered capital shall be the total amount of the short share capital subscribed by all the promoters registered in the company registration authority. No shares shall be raised from others until the shares subscribed by the promoter are fully paid.
If the shares are established by way of fundraising, the registered capital shall be the total amount of the actual share capital registered with the company registration authority.
If laws, administrative regulations and decisions have other provisions on the paid-in registered capital and the minimum amount of registered capital of shares, such provisions shall prevail.
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For example, the social security system in Europe and the United States, which makes Chinese dream of obtaining a green card and the power to distribute social wealth, is in the "capital", please note that it is not the capitalists who have the final say, but the voters who have the final say. Obama is not chosen by the capitalists, it is the choice of the American people, and we respect the choice, and it is the capital that has the final say.