问题已解决
你好,老師,兩個(gè)凈經(jīng)營(yíng)資產(chǎn)的公式,我該怎么理解??jī)艚?jīng)營(yíng)資產(chǎn)/股東權(quán)益=1+凈財(cái)務(wù)杠桿,這個(gè)公式怎么理解?
FAILED
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資產(chǎn)=負(fù)債+股東權(quán)益,帶入資產(chǎn)負(fù)債:經(jīng)營(yíng)資產(chǎn)+金融資產(chǎn)=經(jīng)營(yíng)負(fù)債+金融負(fù)債+股東權(quán)益,也就等于,經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債=金融負(fù)債-金融資產(chǎn)+股東權(quán)益,故凈經(jīng)營(yíng)資產(chǎn)=凈負(fù)債+股東權(quán)益
凈經(jīng)營(yíng)資產(chǎn)=經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債;可以理解為:資產(chǎn)減負(fù)債=凈資產(chǎn),只不過(guò)是經(jīng)營(yíng)的資產(chǎn);經(jīng)營(yíng)的資產(chǎn)和負(fù)債是分流動(dòng)性的長(zhǎng)期性的
凈財(cái)務(wù)杠桿=凈負(fù)債/股東權(quán)益,第二個(gè)凈經(jīng)營(yíng)資產(chǎn)工時(shí),等號(hào)兩邊同時(shí)除以股東權(quán)益,就是凈經(jīng)營(yíng)資產(chǎn)/股東權(quán)益=1+凈財(cái)務(wù)杠桿
2022 07/11 17:23
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