On the left are assets and on the right are liabilities and owners' equity.
Assets are on the left, and the total below the left is total assets.
There are two parts on the right. The following total shareholders' equity is net assets.
In short,
Assets = liabilities+owners' equity
Owner's equity is net assets. For listed companies, that is, shareholders' equity.
What's the difference between a company's net assets and total assets? Total assets refer to the sum of all assets controlled by an enterprise.
Net assets refer to the part of the total assets of an enterprise that belongs to shareholders' equity after deducting debts.
What is the difference between total assets and net assets? Refers to all assets owned or controlled by an enterprise. 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.
(1) Current assets refer to the total assets that an enterprise can realize or consume within one year or more than one year's production cycle. Including cash and various deposits, short-term investments, receivables and prepayments, inventories, etc.
(2) Fixed assets refer to the total amount of funds occupied by the net fixed assets, fixed assets clearing, projects under construction and losses of fixed assets to be handled.
(3) Intangible assets refer to assets that have been used by enterprises for a long time and have no physical form. Including patent right, non-patented technology, trademark right, copyright, land use right,
Net assets are owners' equity, including paid-in capital, capital reserve, surplus reserve and undistributed profits. Net assets (total owners' equity) = total assets-total liabilities.
Total assets are all assets owned by an enterprise. Net assets are owners' equity.
Simply put: net assets = total assets-liabilities.
What's the difference between net assets and total assets? Net assets are assets owned by enterprises and can be freely controlled, that is, owners' equity. It consists of two parts, one part is the capital invested by the enterprise at the beginning, including the premium part, and the other part is created by the enterprise in its operation, including the donated assets. Net assets = assets-liabilities. The increase or decrease of owner's equity due to annual profit and loss at the end of the year "does not equal or represent" the market value of net assets. Because it is the market value (usually the current market value), of course, it "does not equal or represent" the amount of owner's equity at the end of the enterprise (here is the historical cost).
Total assets refer to all assets owned or controlled by an economic entity that can bring economic benefits.
Net assets are assets owned by enterprises and can be freely controlled, that is, owners' equity.
Net assets = total assets-liabilities
General total assets are greater than net assets.
Li Ka-shing's net worth is 200 billion. In reality, the whole body price of all his assets is also 200 billion.
Net assets = total assets-cash dividends approved by the indebted company.
Debit: profit distribution-cash dividend payable 2000
Loan: dividend payable in 2000.
In this way, the net assets are reduced, but the company's income remains unchanged, so the return on net assets (= income/net assets) will increase.
If the company pays a dividend of 20 million pounds to its shareholders.
Borrow: dividend payable in 2000.
Loan: Bank deposit 2000.
Due to the decrease in bank deposits, the total assets decreased by 2000.
At the same time, current liabilities will also decrease by 2000.
So the formula of net assets = total assets-liabilities is still balanced.
Why will the net assets decrease? Net assets = total assets-liabilities. The company approved the payment of cash dividends, but actually did not pay them to shareholders. In other words, total assets increased by 20 million, and current liabilities also increased by 20 million. Net assets remain unchanged.
We can usually understand it as: owner's equity is net assets.
When distributing profits, the owner's equity will be reduced by debiting the "Profit Distribution" account, so the net assets will be reduced.
The company approved the payment of cash dividends, but actually did not pay them to shareholders.
Debit: profit distribution-cash dividend payable 2000
Loan: dividend payable in 2000.
As you can see, this entry only affects the right half of the balance sheet. Liabilities increased by 2000, owners' equity decreased by 2000, and total assets remained unchanged.
Net assets and total assets and fixed assets 1, I suggest you don't use the word "foreign debt", which is easy to cause ambiguity. There are two kinds of total assets: self-owned assets and borrowed assets. Therefore, the money owed by others belongs to your own assets (you lend it to others in your own pocket, which is your creditor's right), and the money you owe others belongs to borrowed assets (you put other people's money in your own pocket, which is your debt).
For example, you have 4 million, borrowed 3 million from the bank and lent 6.5438+0 million to others. Then your total assets are 7 million (400+300), and you can lend 6.5438+0 million. Although the cash has decreased, your creditor's rights have not changed, and it is still 4 million.
2. Net assets refer to your own assets, including original investment (paid-in capital or share capital) and original accumulation (capital reserve and undistributed profits).
For example, if you lose 500 thousand in business, your own assets will be reduced by 500 thousand, your net assets will be 3.5 million (4-50), and your total assets will be 6.5 million (3.5+300).
3, the understanding of fixed assets is not accurate enough, not all tangible assets, such as inventory. Other understandings are correct. Fixed assets are only a part of total assets and cannot be fully included in net assets, because fixed assets can also be purchased with borrowed money.
The relationship between total assets, total liabilities and net assets is:
Assets = liabilities+owners' equity
Revenue-expense = profit, assets and liabilities
Therefore, assets = liabilities+owners' equity+(income-expenses)
Assets: Economic resources owned or controlled by an enterprise that can be measured in money. They can be divided into intangible assets and tangible assets.
Tangible assets include: monetary funds (such as cash on hand/bank deposits); Inventory (such as inventory materials/low-value consumables/finished products/warehousing semi-finished products, etc.). ); Short-term investments (such as accounts receivable/prepayments/prepaid expenses); Long-term investment; Fixed assets and deferred assets.
Liabilities: Liabilities that can be measured by money and need to be repaid by assets or services. According to the repayment period, it can be divided into short-term liabilities and long-term liabilities.
Short-term liabilities such as accounts payable/notes payable/salaries payable to employees/short-term loans.
Long-term liabilities such as long-term loans/bonds payable (corporate bonds issued for financing with a repayment period of more than one year) and other long-term payables.
Owner's equity: refers to the right of enterprise investors to claim the net assets of the enterprise, including invested capital (paid-in capital)/capital reserve/surplus reserve/undistributed profit. Enterprise investors are owners or partners of state-owned enterprises, individual proprietorships or partnerships, and shareholders of joint stock limited companies or limited liability companies.
Net assets of an enterprise: refers to the remaining assets owned by the enterprise after deducting the liabilities undertaken by the enterprise.
Supplementary explanation:
Among all the assets of an enterprise, creditors have the priority to be compensated; Compared with creditors, the owner's claim for net assets is only a residual right. It should be said that "owner's equity" includes "net assets profit and loss".
I wonder if you can understand this explanation, hehe.
What is the relationship between total assets, liabilities and net assets? The relationship between the three is:
Assets = liabilities+owners' equity
Revenue-expense = profit, assets and liabilities
So what? Assets = liabilities+owners' equity+(income-expenses)
Assets: Economic resources owned or controlled by an enterprise that can be measured in money. They can be divided into intangible assets and tangible assets.
1, of which tangible assets include: monetary funds (such as cash on hand/bank deposits); Inventory (such as inventory materials/low-value consumables/finished products/warehousing semi-finished products, etc.). ); Short-term investments (such as accounts receivable/prepayments/prepaid expenses); Long-term investment; Fixed assets and deferred assets.
2. Liabilities: Liabilities undertaken by enterprises, which can be measured in money and need to be repaid by assets or services. According to the length of repayment period, it can be divided into short-term liabilities and long-term liabilities, such as accounts payable/notes payable/employee salaries payable/short-term loans.
3. Long-term liabilities, such as long-term loans/bonds payable (corporate bonds issued for financing with a repayment period of more than one year) and other long-term payables. Owner's equity refers to the right of enterprise investors to claim the net assets of the enterprise, including invested capital (paid-in capital)/capital reserve/surplus reserve/undistributed profit. The investor of an enterprise is the owner or partner of a state-owned enterprise, a sole proprietorship enterprise or partnership enterprise, and a joint stock limited company is a limited liability company.
4. Net assets of the enterprise: refers to the remaining assets owned by the enterprise after deducting the liabilities undertaken by the enterprise. In all assets of the enterprise, creditors have the priority to be compensated; Compared with creditors, the owner's claim for net assets is only a residual right. It should be said that "owner's equity" includes "net assets profit and loss".
The difference between net capital and net assets is 1. Net capital is a comprehensive regulatory index to measure the capital adequacy ratio and asset liquidity of securities companies. By monitoring the net capital of securities companies, the regulatory authorities can accurately and timely grasp the solvency of securities companies and prevent liquidity risks.
The net assets are private enterprises, state-owned enterprises, institutions, units and foreign-funded enterprises.
2. Their calculation formula:
Calculation formula of net assets: net assets = total assets-total liabilities.
The calculation formula of net capital is: net capital = net assets-risk adjustment of securities assets-risk adjustment of accounts receivable-risk adjustment of other current assets-risk adjustment of long-term assets-contingent liabilities × deduction ratio+/-others.
Net capital is a comprehensive regulatory index to measure the capital adequacy ratio and asset liquidity of securities companies. It is a part of the net assets of a securities company, which is highly liquid and can be quickly realized. Represents the amount of funds that can be used to realize at any time to meet the payment needs of securities companies. By monitoring the net capital of securities companies, the regulatory authorities can accurately and timely grasp the solvency of securities companies and prevent liquidity risks.