How to calculate the net financial value?

Take fixed assets as an example. The fixed assets in the balance sheet refer to the net value of fixed assets after deducting the accrued depreciation, that is, the book value. For example, the original value of a fixed asset is 20,000 yuan, and accumulated depreciation has been accrued for 65,438+00,000 yuan, so the net value at the time of reporting is 65,438+00,000 yuan.

The calculation method of each net asset value is to subtract the balance of its respective allowance account from the original value of the asset. At the same time, each net asset value * * * constitutes the actual total assets of the enterprise, not the nominal total assets, forming the total assets in the balance sheet. The assets in the balance sheet are listed in net value, which more truly reflects the asset composition of the enterprise and can provide more reliable information for the report users.

Extended data:

Net worth related indicators:

(1) Net assets ratio = total shareholders' equity/total assets

This index is mainly used to reflect the financial strength and debt repayment safety of enterprises, and its reciprocal is the debt ratio. The ratio of net assets is directly proportional to the financial strength of the enterprise, but if the ratio is too high, it shows that the financial structure of the enterprise is not reasonable. Generally, this indicator should be around 50%, but for some super-large enterprises, the reference standard of this indicator should be lowered.

(2) ratio of net fixed assets = net fixed assets/original value of fixed assets

This index reflects the old and new degree of fixed assets and production capacity of enterprises. Generally, it is better for the index to exceed 75%. This index is of great significance to evaluate the production capacity of industrial enterprises.

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