問(wèn)題已解決
如何理解“當(dāng)營(yíng)運(yùn)資本為負(fù)數(shù)的時(shí)候,表明長(zhǎng)期資本小于長(zhǎng)期資產(chǎn),有部分長(zhǎng)期資產(chǎn)由流動(dòng)負(fù)債提供資金來(lái)源”?
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速問(wèn)速答營(yíng)運(yùn)資本=長(zhǎng)期資本-長(zhǎng)期資產(chǎn),因此,營(yíng)運(yùn)資本為負(fù)數(shù)的時(shí)候,表明長(zhǎng)期資本小于長(zhǎng)期資產(chǎn);
長(zhǎng)期資產(chǎn)=長(zhǎng)期資本-營(yíng)運(yùn)資本=長(zhǎng)期資本+(流動(dòng)負(fù)債-流動(dòng)資產(chǎn)),當(dāng)長(zhǎng)期資本小于長(zhǎng)期資產(chǎn)時(shí),(流動(dòng)負(fù)債-流動(dòng)資產(chǎn))大于0,即流動(dòng)負(fù)債除了滿足流動(dòng)資產(chǎn)的資金需求以外,剩余的流動(dòng)負(fù)債用于滿足長(zhǎng)期資產(chǎn)的資金需求,所以,有部分長(zhǎng)期資產(chǎn)由流動(dòng)負(fù)債提供資金來(lái)源
2020 02/23 14:56
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