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經(jīng)經(jīng)營(yíng)長(zhǎng)期資產(chǎn)凈值增加額= 經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)-經(jīng)營(yíng)性長(zhǎng)期負(fù)債嗎

84784997| 提問(wèn)時(shí)間:2021 12/15 07:43
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樸老師
金牌答疑老師
職稱(chēng):會(huì)計(jì)師
資本支出=經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)總值增加-經(jīng)營(yíng)性長(zhǎng)期負(fù)債 =凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)的增加+折舊 推導(dǎo)過(guò)程如下: 經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)總值=經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)凈值+累計(jì)折舊, 經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)總值增加=預(yù)計(jì)期經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)總值-基期經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)總值 =(預(yù)計(jì)期經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)凈值+預(yù)計(jì)期累計(jì)折舊)-(基期經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)凈值+基期累計(jì)折舊) =(預(yù)計(jì)期經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)凈值-基期經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)凈值)+(預(yù)計(jì)期累計(jì)折舊-基期累計(jì)折舊)=經(jīng)營(yíng)長(zhǎng)期資產(chǎn)凈值增加+本期發(fā)生的折舊額 資本支出=凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)凈值的增加+折舊 =經(jīng)營(yíng)長(zhǎng)期資產(chǎn)凈值增加+本期發(fā)生的折舊額-經(jīng)營(yíng)性長(zhǎng)期負(fù)債增加 =經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)總值增加-經(jīng)營(yíng)性長(zhǎng)期負(fù)債增加
2021 12/15 07:50
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