Including current assets, long-term investments, fixed assets, intangible and deferred assets and other long-term assets. , that is, the total assets on the balance sheet of the enterprise. The net assets are private enterprises, state-owned enterprises, institutions, government agencies and foreign-funded enterprises.
The amount of fixed assets that have not been rented by financing is different: the fixed assets should be accounted for at the agreed rental price when they are acquired, and the fixed funds should be accounted for at the actual amount when they pay the rent.
Extended data:
Theoretically, when the company sells all its assets and pays off all its liabilities, the net asset value is the amount that shareholders can get back. However, it should be noted that because the shares of listed companies are freely traded in the stock market, their share prices can be higher or lower than the net asset value per share.
Generally speaking, if the stock price is lower than the net asset value per share, you can buy stocks; On the other hand, if the stock price is much higher than the net asset value per share, you can't buy the stock. However, it is not enough to make trading decisions only based on this value. Also consider the company's profit prospects.
Baidu encyclopedia-total net assets