注會(huì)《財(cái)務(wù)成本管理》知識(shí)點(diǎn)講解：管理用資產(chǎn)負(fù)債表及公式

1、注會(huì)財(cái)務(wù)成本管理知識(shí)點(diǎn)講解：管理用資產(chǎn)負(fù)債表及公式                     凈經(jīng)營(yíng)資產(chǎn)            年末         余額  &#

2、160;         年初         余額            凈負(fù)債及         股東權(quán)益        &#

3、160;   年末         余額            年初         余額               

4、     經(jīng)營(yíng)性流動(dòng)資產(chǎn)                                    金融負(fù)債       &

5、#160;                                    經(jīng)營(yíng)性流動(dòng)負(fù)債            

6、                        金融資產(chǎn)                         &#

7、160;                  經(jīng)營(yíng)營(yíng)運(yùn)資本                        凈負(fù)債      

8、;                          經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)                      

9、0;                                                 

10、0;       經(jīng)營(yíng)性長(zhǎng)期負(fù)債                                         

11、60;                                      凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)          &

12、#160;             股東權(quán)益                                   

13、60;        凈經(jīng)營(yíng)資產(chǎn)                        凈負(fù)債及股東權(quán)益            ，又叫凈投資資本  

14、           管理用資產(chǎn)負(fù)債表的基本公式如下： 【1】資產(chǎn)經(jīng)營(yíng)資產(chǎn)金融資產(chǎn) （經(jīng)營(yíng)性流動(dòng)資產(chǎn)經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)）（短期金融資產(chǎn)長(zhǎng)期金融資產(chǎn)） 【2】負(fù)債經(jīng)營(yíng)負(fù)債金融負(fù)債 （經(jīng)營(yíng)性流動(dòng)負(fù)債經(jīng)營(yíng)性長(zhǎng)期負(fù)債）（短期金融負(fù)債長(zhǎng)期金融負(fù)債） 【3】?jī)艚?jīng)營(yíng)資產(chǎn)經(jīng)營(yíng)資產(chǎn)經(jīng)營(yíng)負(fù)債 經(jīng)營(yíng)營(yíng)運(yùn)資本（經(jīng)營(yíng)性流動(dòng)資產(chǎn)經(jīng)營(yíng)性流動(dòng)負(fù)債）凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)（經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)經(jīng)營(yíng)性長(zhǎng)期負(fù)債）凈投資資本 【說明】?jī)艚?jīng)營(yíng)資產(chǎn)等于投資者提供的凈投資資本，教材（153頁(yè)）又稱之為“凈資本”或“投資資本” 【4】?jī)艚鹑谪?fù)債金融負(fù)債金融資產(chǎn)凈負(fù)債 由于：資產(chǎn)負(fù)債所有者權(quán)益