問(wèn)題已解決
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
溫馨提示:如果以上題目與您遇到的情況不符,可直接提問(wèn),隨時(shí)問(wèn)隨時(shí)答
速問(wèn)速答資本支出=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
閱讀 1604