Enterprise's own funds = owner's equity.
The funds of an enterprise are divided into self-owned funds, subsidized funds and borrowed funds according to their sources. Self-owned funds mainly come from shareholder investment and undistributed profits of enterprises. Under the socialist system, the self-owned funds of enterprises owned by the whole people are mainly state financial allocations and internal accumulation of enterprises.
brief introduction
The influencing factors of working capital of borrowers mainly include cash, inventory, accounts receivable, accounts payable, accounts received in advance and accounts received in advance. On the basis of investigation, predict the changes of various capital turnover times and reasonably estimate the borrower's liquidity. In actual calculation, the borrower's liquidity demand can refer to the following formula.
Liquidity = sales revenue of last year ×( 1- sales profit rate of last year )× (1+estimated annual sales revenue growth rate)/turnover times of liquidity.