免費(fèi)問(wèn)答

資產(chǎn)=負(fù)債+股東權(quán)益，帶入資產(chǎn)負(fù)債：經(jīng)營(yíng)資產(chǎn)+金融資產(chǎn)=經(jīng)營(yíng)負(fù)債+金融負(fù)債+股東權(quán)益，也就等于，經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債=金融負(fù)債-金融資產(chǎn)+股東權(quán)益，故凈經(jīng)營(yíng)資產(chǎn)=凈負(fù)債+股東權(quán)益 凈經(jīng)營(yíng)資產(chǎn)=經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債；可以理解為：資產(chǎn)減負(fù)債=凈資產(chǎn)，只不過(guò)是經(jīng)營(yíng)的資產(chǎn)；經(jīng)營(yíng)的資產(chǎn)和負(fù)債是分流動(dòng)性的長(zhǎng)期性的 凈財(cái)務(wù)杠桿=凈負(fù)債/股東權(quán)益，第二個(gè)凈經(jīng)營(yíng)資產(chǎn)工時(shí)，等號(hào)兩邊同時(shí)除以股東權(quán)益，就是凈經(jīng)營(yíng)資產(chǎn)/股東權(quán)益=1+凈財(cái)務(wù)杠桿