問題已解決
老師好,問下怎么理解 資本支出=稅后經(jīng)營(yíng)凈利潤(rùn)-凈經(jīng)營(yíng)資本凈投資?
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廖君老師
金牌答疑老師
職稱:注冊(cè)會(huì)計(jì)師,高級(jí)會(huì)計(jì)師,律師從業(yè)資格,稅務(wù)師,中級(jí)經(jīng)濟(jì)師
您好!很高興為您解答,請(qǐng)稍等
2024 05/13 04:55
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廖君老師 
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2024 05/13 06:18
您好,這個(gè)公司是教材上的么,不太對(duì)的。這是實(shí)體現(xiàn)金流量。
相關(guān)的公式是
實(shí)體現(xiàn)金流量=稅后經(jīng)營(yíng)凈利潤(rùn)-凈經(jīng)營(yíng)資產(chǎn)凈投資=稅后經(jīng)營(yíng)凈利潤(rùn)-(經(jīng)營(yíng)營(yíng)運(yùn)資本增加+凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)增加)=稅后經(jīng)營(yíng)凈利潤(rùn)-凈經(jīng)營(yíng)資產(chǎn)增加
凈經(jīng)營(yíng)資產(chǎn)(資本)凈投資=凈經(jīng)營(yíng)資產(chǎn)(資本)增加=經(jīng)營(yíng)營(yíng)運(yùn)資本增加%2b凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)凈值增加
資本支出=凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)凈值增加%2b折舊攤銷
所以凈經(jīng)營(yíng)資產(chǎn)凈投資=經(jīng)營(yíng)營(yíng)運(yùn)資本增加%2b資本支出-折舊攤銷
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