凈經(jīng)營(yíng)資產(chǎn)如何計(jì)算?
第一題的第一小問(wèn),答案有些不懂,麻煩老師給講下
問(wèn)題來(lái)源:
(1)計(jì)算C公司2021~2023年的股權(quán)現(xiàn)金流量。

樊老師
2021-04-02 07:24:43 5386人瀏覽
尊敬的學(xué)員,您好:
凈經(jīng)營(yíng)資產(chǎn)=營(yíng)業(yè)收入/經(jīng)營(yíng)營(yíng)運(yùn)資本周轉(zhuǎn)率+營(yíng)業(yè)收入/凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)周轉(zhuǎn)率=1000/4+1000/2=250+500=750(萬(wàn)元)
由于:凈經(jīng)營(yíng)資產(chǎn)=經(jīng)營(yíng)營(yíng)運(yùn)資本+凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn),同時(shí),經(jīng)營(yíng)營(yíng)運(yùn)資本周轉(zhuǎn)率=營(yíng)業(yè)收入/經(jīng)營(yíng)營(yíng)運(yùn)資本, 凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)周轉(zhuǎn)率=營(yíng)業(yè)收入/凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)。
所以:凈經(jīng)營(yíng)資產(chǎn)=營(yíng)業(yè)收入/經(jīng)營(yíng)營(yíng)運(yùn)資本周轉(zhuǎn)率+營(yíng)業(yè)收入/凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)周轉(zhuǎn)率。
您看您可以理解么?若您還有疑問(wèn),歡迎提問(wèn),我們繼續(xù)討論,加油~~~~~~~~~~~
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