00:10:00
問題已解決
經(jīng)經(jīng)營長(zhǎng)期資產(chǎn)凈值增加額= 經(jīng)營性長(zhǎng)期資產(chǎn)-經(jīng)營性長(zhǎng)期負(fù)債嗎
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資本支出=經(jīng)營性長(zhǎng)期資產(chǎn)總值增加-經(jīng)營性長(zhǎng)期負(fù)債
=凈經(jīng)營長(zhǎng)期資產(chǎn)的增加+折舊
推導(dǎo)過程如下：
經(jīng)營性長(zhǎng)期資產(chǎn)總值=經(jīng)營性長(zhǎng)期資產(chǎn)凈值+累計(jì)折舊，
經(jīng)營性長(zhǎng)期資產(chǎn)總值增加=預(yù)計(jì)期經(jīng)營性長(zhǎng)期資產(chǎn)總值-基期經(jīng)營性長(zhǎng)期資產(chǎn)總值
=（預(yù)計(jì)期經(jīng)營性長(zhǎng)期資產(chǎn)凈值+預(yù)計(jì)期累計(jì)折舊）-（基期經(jīng)營性長(zhǎng)期資產(chǎn)凈值+基期累計(jì)折舊）
=（預(yù)計(jì)期經(jīng)營性長(zhǎng)期資產(chǎn)凈值-基期經(jīng)營性長(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)營長(zhǎng)期資產(chǎn)凈值的增加+折舊
=經(jīng)營長(zhǎng)期資產(chǎn)凈值增加+本期發(fā)生的折舊額-經(jīng)營性長(zhǎng)期負(fù)債增加
=經(jīng)營性長(zhǎng)期資產(chǎn)總值增加-經(jīng)營性長(zhǎng)期負(fù)債增加
2021 12/15 07:50
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