(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, goodwill, etc. Refers to the debts undertaken by an enterprise that can be measured in money and will be repaid with assets or services. Liabilities are generally divided into current liabilities, long-term liabilities and deferred taxes according to the length of repayment period.
(1) Current liabilities refer to the total debts that an enterprise needs to repay within one year or a business cycle of more than one year, including short-term loans, accounts payable and advance receipts, wages payable, taxes payable and profits payable.
(2) Long-term liabilities refer to the total amount of debts that an enterprise needs to repay within a business cycle of more than one year, including long-term loans, debts payable and long-term payables. This index not only reflects the size of the business risk of the enterprise, but also reflects the ability of the enterprise to engage in business activities with the funds provided by creditors. The calculation formula is:
Asset-liability ratio (%) = total liabilities/total assets × 100% refers to the ratio of profits and costs realized in a certain period of time, which is an economic benefit indicator reflecting the cost of industrial production and the cost reduction. The calculation formula is:
Profit rate of industrial cost (%) = total profit/total cost × 100% refers to the proportion of industrial added value in the total industrial output value in the same period, reflecting the economic benefits of reducing intermediate consumption. The calculation formula is:
Industrial added value rate (%) = industrial added value (current price)/total industrial output value (current price) × 100% refers to the turnover times of current assets in a certain period, reflecting the turnover speed of current assets. The calculation formula is:
Working capital turnover times = product sales revenue/average balance of all current assets reflects the profitability of all assets of an enterprise, which is the concentrated embodiment of its operating performance and management level and the core index for evaluating and assessing its profitability. The calculation formula is:
Total assets contribution rate (%) = (total profit+total tax revenue+interest expense)/average total assets × 100% refers to the ratio of industrial sales output value in the reporting period to the total industrial output value in the same period, which is an index to reflect the sales degree of industrial products, analyze the relationship between industrial production and sales, and study the degree to which industrial products meet social needs. The calculation formula is:
Product sales rate (%) = industrial sales output value/total industrial output value (current price) × 100% refers to the average product output of each employee in unit time calculated according to the product value index. It is an important index to assess the economic activities of enterprises, and it is a comprehensive performance of the production technology level, management level, technical proficiency of employees and labor enthusiasm of enterprises. China's current total labor productivity is calculated by dividing the industrial added value of industrial enterprises by the average number of all employees in the same period. The calculation formula is:
Total labor productivity = industrial added value/average number of all employees
In order to make the total labor productivity figures of each year comparable, the total labor productivity of each year before 1990 is converted into constant prices according to the index.
Heavy industry refers to an industrial system based on energy and raw materials industry, with high-end durable consumer goods, equipment manufacturing, electronic and electrical machinery industry and chemical industry as the main body. Light industry: refers to the industry that mainly provides consumer goods and manufactures hand tools. According to the different raw materials used, it can be divided into two categories: (1) Light industry with agricultural products as raw materials refers to light industry with agricultural products as basic raw materials directly or indirectly. (2) Light industry with non-agricultural products as raw materials refers to light industry with industrial products as raw materials.
In the past industrial economics, industries were often divided into light industry and heavy industry according to the relative weight of products per unit volume. The industrial sector with heavy product weight per unit volume is heavy industry, while the light one belongs to light industry. The industrial sectors belonging to heavy industry include iron and steel industry, nonferrous metallurgy industry, metal material industry and machinery industry. Because chemical industry occupies a very prominent position in the development of modern industry, chemical industry is often separated from light and heavy industries in the industrial classification of industrial structure. In this way, the industrial structure consists of light industry, heavy industry and chemical industry. People often put heavy industry and chemical industry together and merge them into chemical industry, as opposed to light industry.
Another criterion to distinguish between light and heavy industries is to call the department that provides the means of production heavy industry and the department that produces the means of consumption light industry. There are differences between the above two principles.
The classification of light and heavy industries by the National Bureau of Statistics is close to the latter standard. In the China Statistical Yearbook, heavy industry is defined as an industry that provides the material and technical basis of the main means of production for all sectors of the national economy. Light industry is an industry that mainly provides consumer goods and manufactures hand tools. In research, as mentioned above, heavy industry and chemical industry are often called heavy chemical industry.