The calculation formula of return on net assets is: net assets = owner's equity (including paid-in capital or equity, capital reserve, surplus reserve and undistributed profits) = total assets-total liabilities.
Return on net assets, also known as return on shareholders' equity, refers to the percentage of net profit to average shareholders' equity, that is, after-tax profit divided by the percentage of the company's net assets. This indicator reflects the return level of shareholders' equity and is used to measure the capital efficiency of the company. The higher the index value, the higher the return on investment. The calculation formula of ROE, ROE and ROE are also called ROE or ROE. Average return on equity.
In short, ROE = net profit after tax/net assets * 100%.
Second, how to calculate the net assets (1) limit the accounting of net assets.
1, limited income carried forward at the end of the period
2. Restrict the reclassification of net assets
2. Unrestricted net assets accounting
(2) How to calculate the net assets
1, unrestricted income carried forward at the end of the period
Donation income, membership fee income, service income, government subsidy income, commodity sales income, investment income and other income are all transferred to the credit of "unrestricted net assets" account.
2. Cost items carried forward at the end of the period
Transfer the operating cost, management cost, financing cost and other expenses to the debit of the "unrestricted net assets" account.
3. Reclassification of restricted net assets