The calculation formula of asset-liability ratio is: asset-liability ratio = total liabilities ÷ total assets × 100%.
1. Total liabilities: refers to the sum of liabilities undertaken by the company, including current liabilities and long-term liabilities.
2. Total assets: refers to the sum of all assets owned by the company, including current assets and long-term assets.
Asset-liability ratio is an important symbol to measure the debt level and risk degree of enterprises. It contains the following meanings:
The asset-liability ratio can reveal how much of all sources of funds of an enterprise are provided by creditors.
From the creditor's point of view, the lower the asset-liability ratio, the better.
(3) For investors or shareholders, higher debt ratio may bring some benefits (financial leverage, pre-tax deduction of interest, gaining control of the enterprise with less capital (or equity) investment).
(4) From the operator's point of view, what they are most concerned about is to make full use of borrowed funds to bring benefits to the enterprise and reduce financial risks as much as possible.
⑤ The debt ratio of enterprises should be as high as possible, and there will be no debt repayment crisis.
Among them, the total liabilities refer to the sum of various liabilities undertaken 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.
Asset-liability ratio is the percentage of total liabilities divided by total assets at the end of an enterprise. It is a comprehensive index to evaluate the debt level of enterprises, reflecting the proportion of capital provided by creditors to total capital. It can be used to measure the ability of enterprises to use the funds provided by creditors for business activities, and it can also reflect the security of creditors' lending.
How to calculate the undistributed profit in the balance sheet?
1. Undistributed profit refers to the undistributed profit of the enterprise. It can be distributed in future years, and it is an integral part of owner's equity before distribution.
2. Undistributed profit refers to the net profit left in the enterprise over the years after the enterprise makes up losses, withdraws surplus reserves and distributes profits to investors;
3. The undistributed profit is the result of adjusting the realized profit and the distributed profit at the year-end settlement of the enterprise, and its calculation can be expressed by the following formula:
Accumulated undistributed profit at the end of the year = accumulated undistributed profit of the previous year+realized net profit of this year-distributed profit of this year.
Profit distributed this year = fines and penalties for confiscation of property losses and violation of tax laws+compensation for losses in previous years+withdrawal of surplus reserve and statutory public welfare fund+profits distributed to investors.