What is the formula for calculating the growth rate of total liabilities? The formula for calculatin

Total asset growth rate.

The growth of total assets at the beginning of the year 100% of the total assets at the beginning of the year Where: the growth of total assets in the current year = total assets at the end of the year - total assets at the beginning of the year.

The growth rate of total assets is also an important indicator for analyzing the capital accumulation capacity and development ability of an enterprise in the current year. The growth rate of total assets, also known as the expansion rate of total assets, is the ratio of the growth of total assets of an enterprise in the current year to the total assets at the beginning of the year, reflecting the growth of the scale of assets of the enterprise in the current period.

Through the total asset growth rate index, the scale of asset operation and the expansion rate of the enterprise can be analyzed in a certain period of time. The higher the value, the faster the expansion. However, in the analysis, it is necessary to pay attention to the relationship between the quality and quantity of the company's asset expansion, as well as the subsequent development of the enterprise, so as to avoid blind expansion.

Extended Material: Financial Analysis.

It is the use of financial statements.

data, combined with other relevant supplementary information, on the financial position, operating results and cash flow of the enterprise.

A type of work that conducts comprehensive comparisons and evaluations.

If a company has the ability to perform financial analysis, it needs to have the following capabilities: solvency.

Financial strength, operational capacity, profitability.

Wait. Example 1: If a company's operating income in 2017.

3.05 million yuan, 2016 operating income of 220 yuan, how to calculate the proportion of change this year compared with last year.

Growth in total assets = (304-220) 220 100% =

That is, the growth rate of the company's total assets in 2017 is.

Example calculation 2: The operating income of enterprise A and enterprise B in 2018 is 4 million yuan, enterprise A has an increase of 1 million yuan in income compared with the previous year, and enterprise B has increased its income by 500,000 yuan compared with the previous year.

The asset growth rate of enterprise A in 2018 = 100 (400 + 100) = 20%.

The asset growth rate of enterprise B in 2018 = 50 (400 + 50) = 10%.

It is easy to see that the asset growth rate of enterprise A is higher, the investment prospects are better, and it is easier to attract investment.

Characteristics of assets: assets are expected to bring economic benefits to the enterprise; The asset should be a resource owned (owned) or controlled (not owned) by the enterprise; Assets are formed by past transactions or events of the business. If a project is not expected to bring economic benefits to the enterprise, it cannot be recognized as an asset of the enterprise.

Projects that have been recognized as assets in the early stage will no longer be recognized as assets of the enterprise if they can no longer bring economic benefits to the enterprise. Transactions or events that the company expects to occur in the future do not form assets. The growth rate of total assets will become an important indicator to measure the expansion of corporate assets.

Liabilities in the reporting period - Liabilities in the base period) Liabilities in the base period * 100% = growth rate of liabilities.

Including current liabilities, long-term liabilities, deferred taxes, etc., that is, the total liabilities of the company's balance sheet. Year-on-year growth rate: Generally refers to the growth rate compared with the same period last year.

Shareholders' equity. Long-term debt-to-capital ratio = [non-current liabilities (non-current liabilities + shareholders' equity)] 100%. The reduction of the long-term debt-to-capital ratio of the enterprise means that the rights and interests of the shareholders of the enterprise are better protected.

Extended Materials. One. What is long-term capital.

Long-term capital refers to the capital that an enterprise needs to use for a period of more than 1 year. The long-term capital of an enterprise usually includes various equity capitals and debt capital such as long-term borrowings and bonds payable. This is long-term capital in the broad sense of the word. Long-term capital is the sum of shareholders' equity plus long-term liabilities.

The long-term capital of the enterprise can also be divided into medium-term capital and long-term capital in the narrow sense. The general classification criteria are: the capital that needs to be used for more than 1 year to less than 5 years is the medium-term capital; Capital over 5 years is long-term capital in the narrow sense.

The main reasons why enterprises need long-term capital are: the purchase and construction of fixed assets.

Acquisition of intangible assets.

Carry out long-term investment, advance funds on long-term liquid assets, etc.

Long-term capital is generally invested capital.

Issuance**, issuance of bonds, long-term bank borrowings and lease financing are obtained or formed.

Long-term capital = shareholders' equity + long-term liabilities.

Long-term liabilities = non-current liabilities.

Working capital. Current Assets - Current Liabilities.

Total Assets - Non-current Assets.

Total Liabilities - Non-Current Liabilities).

Total Assets - Non-current Assets) - (Total Assets - Shareholders' Equity - Non-Current Liabilities).

Shareholders' equity + non-current liabilities) - non-current assets.

Shareholders' equity + non-current liabilities) - long-term assets.

Shareholders' equity + long-term liabilities) - long-term assets.

Long-term capital - long-term assets.

Two. What is capital expenditure.

It is used to purchase fixed assets, intangible assets, and long-term equity investments.

and other cash expenditures with long-term benefits, such as capacity expansion and process improvement.

in the form of capital expenditures.

1.cash recoveries for cash purchases or disposals of long-term assets;

2.Acquisition of long-term assets through non-cash transactions such as bond issuance or **;

3.acquisition of long-term assets through mergers and acquisitions; Among them, the main body is the capital expenditure of "cash purchase or cash recovery from disposal of long-term assets". Current cash flow statement.

"Cash paid for the acquisition and construction of fixed, intangible and other long-term assets" and "net cash received from disposal of fixed, intangible and other long-term assets" have been shown in the section "Cash flows from investing activities". Therefore: capital expenditure = cash paid for the acquisition and construction of fixed, intangible and other long-term assets - net cash recovered from disposal of fixed, intangible and other long-term assets.

Long-term liabilities correspond to the corresponding asset construction, such as borrowed funds, etc., according to the amount of debt, repayment method and interest handling fee, etc., and according to the time value of money.

to account for the present value of the asset at the time of occupancy. There are also individual items, such as projected liabilities.

or an item that cannot be determined is generally counted as a long-term liability; or such as deferred earnings.

If it is not possible to recognize revenue at present, it will be recorded in the form of liabilities in long-term liabilities and then flushed out when the conditions are met.

Long-term debt ratio = non-current liabilities Total assets 100%. The lower the indicator, the stronger the company's long-term solvency and the higher the security of creditors. Based on the principle of prudence, when calculating this indicator, non-liquid assets.

Intangible assets are excluded.

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The formula for calculating the long-term debt ratio is: long-term debt ratio = (long-term debt, total assets) 100%. The long-term debt ratio, also known as the "capitalization ratio", is an indicator of the overall debt status of an enterprise, which is the ratio of long-term liabilities to total assets.

Generally speaking, the analysis of the long-term debt ratio should grasp the following two points:

1. Compared with the number of current liabilities, long-term liabilities are relatively stable and will be repaid after the next few fiscal years, so the company will not face a great risk of insufficient liquidity, and the debt repayment pressure is not large in the short term. The company can use the funds raised from long-term liabilities to increase fixed assets.

Expand the scale of operations.

2. With the owner's equity.

In contrast, long-term liabilities are funds with a fixed repayment period and fixed interest expenses**, and their stability is not as stable as that of owners' equity. If the long-term debt ratio is too high, it will inevitably mean that the shareholders' equity ratio is low, the company's capital structure is risky and less stable, and it will bring additional risks to the company during the recession.

Fixed capital BAI

property against long-term liabilities.

Ratio du = fixed assets zhi long-term liabilities 100% this ratio is both dao

It can indicate how much of the company's fixed assets are secured by mortgage for long-term loans, and it can also indicate the degree of security of long-term creditors' rights and interests. As far as a general company is concerned, fixed assets, especially those that have been used as collateral, should maintain a certain proportion with long-term liabilities as a guarantee of the safety of liabilities. It is generally accepted that this ratio should be at least more than 100 per cent, and the higher the ratio, the better the protection of the interests of long-term creditors.

Otherwise, it indicates that the company's financial situation is not sound, and at the same time, it also indicates that the company's property mortgage has reached the maximum level, and it is necessary to find another financing channel. Taking Company A as an example, its fixed assets are 6 million yuan and its long-term liabilities are 5.91 million yuan, and the ratio is.

In general, the formula for calculating the growth rate is to add an absolute value in order to eliminate the effect of negative numbers.

First, profit growth = abs[(-50+100) -100]=50%.

1 (n-1)]-1, minus 1 because the comprehensive growth index calculated in parentheses contains 1 of the base period, and after the square is the average growth index of each year, which is still greater than 1, and what we need is the average annual growth rate, that is, only the incremental part is examined, so the 1 of the base period must be removed, so 1 must be subtracted.

The general formula for calculating the growth rate is to add an absolute value.

in order to eliminate the effect of negative numbers.

The first is the profit growth rate.

abs[(-50+100) -100]=50%Second, profit growth rate = abs[(50+100) -100]=150% growth rate is calculated.

1. When the base period data is positive, the formula: profit growth rate = (reporting period level base period level - 1) * 100%, which should be applied to the non-loss state of the enterprise.

2. When the base period data is negative, the formula: loss growth rate = [1 - (reporting period level base period level)] * 100%, which should be applied to the state of loss or loss to profit of the enterprise.

Today I will answer and share it with you:

8 cases of two numbers a, b, a>0, b>0 all positive numbers, 1, a>b, 2, a0, b<0 first number positive, 3, a>|b|，4，a<|b|

Three regrets, a<0, b>0 first payment, 5, |a|>b，6，|a|B,8,Pants front state A0,(a-b) b,normal result;

When b<0, (a-b) b, the fruit is opposite;

So, to sum up, if b>0 is a-b b otherwise a-b |b|；

The excel formula is: (a-b) abs(b).

Liabilities to Equity Ratio = Total Liabilities (Total Long-Term Liabilities) Total Owners' Equity. The debt-to-equity ratio refers to the risk and leverage ratio used to assess the relevant holders.

What is the formula for calculating the debt ratio: The debt ratio is the ratio of all liabilities to all funds** of the enterprise, which is used to indicate the proportion of the company's liabilities to all funds. The debt ratio refers to the relationship between debt, assets and net assets, which reflects the ability of an enterprise to repay the principal of the debt and pay the interest on the debt.

Debt-to-asset ratio = (total liabilities Total assets) 100% The total liabilities in the formula include long-term liabilities and short-term liabilities. Total assets are net after deducting accumulated depreciation.

Debt-to-asset ratio = (total liabilities Total assets) 100%.

The total liabilities in the formula include long-term liabilities and short-term liabilities. Total assets are net after deducting accumulated depreciation.

Debt-to-asset ratio = (total liabilities Total assets) 100% Total liabilities refer to the sum of all liabilities assumed, including current liabilities and long-term liabilities.

Total assets refer to the sum of all assets owned, including current assets and long-term assets.

The lower this ratio is for creditors, the better. This is because the owners (shareholders) generally have only limited liability, and in the event of bankruptcy liquidation, the proceeds from the realization of assets are likely to be less than their book value. So if this indicator is too high, creditors may suffer losses.

When the debt-to-asset ratio is greater than 100%, it indicates that it is insolvent, which is very risky for creditors.

The asset-liability ratio reflects the proportion of funds provided by creditors to total funds, as well as the degree to which the assets of the enterprise protect the rights and interests of creditors. The lower this ratio (less than 50%), the stronger the company's solvency.

What is the formula for calculating the debt ratio? Debt ratio calculation formula: asset-liability ratio = (total liabilities Total assets) 100%; Total liabilities refer to the sum of various liabilities assumed by the company, including current liabilities and long-term liabilities.

Total assets refer to the sum of all assets owned by the company, including current assets and long-term assets.