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老師凈資產(chǎn)收益率怎么計(jì)算
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凈資產(chǎn)收益率 = 凈利潤(rùn) ÷ 凈資產(chǎn) ×100%
其中:
凈利潤(rùn)是指公司在一定會(huì)計(jì)期間內(nèi)的稅后利潤(rùn)。
凈資產(chǎn)即所有者權(quán)益,是資產(chǎn)總額減去負(fù)債總額后的余額。
以你給出的數(shù)據(jù)為例:
2021 年凈資產(chǎn)收益率計(jì)算:
2021 年凈利潤(rùn)為 3707308.07 元,2021 年資產(chǎn)為 4251788.07 元,負(fù)債為 544480 元,則凈資產(chǎn) = 資產(chǎn) - 負(fù)債 = 4251788.07 - 544480 = 3707308.07 元。
凈資產(chǎn)收益率 = 3707308.07÷3707308.07×100% = 42.41%。
2022 年凈資產(chǎn)收益率計(jì)算:
2022 年凈利潤(rùn)為 757266.37 元,2022 年資產(chǎn)為 20372066.60 元,負(fù)債為 19614800.23 元,則凈資產(chǎn) = 20372066.60 - 19614800.23 = 757266.37 元。
凈資產(chǎn)收益率 = 757266.37÷757266.37×100% = 7.43%。
2023 年凈資產(chǎn)收益率計(jì)算:
2023 年凈利潤(rùn)為 3730366.99 元,2023 年資產(chǎn)為 36035570.08 元,負(fù)債為 32305203.09 元,則凈資產(chǎn) = 36035570.08 - 32305203.09 = 3730366.99 元。
凈資產(chǎn)收益率 = 3730366.99÷3730366.99×100% = 3.31%
2024 10/12 14:21
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2024 10/12 14:32
這個(gè)兩個(gè)有什么區(qū)別嗎?
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2024 10/12 14:32
這里是只平均凈資產(chǎn)
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2024 10/12 14:34
你問凈資產(chǎn)收益率不是嗎
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2024 10/12 14:34
老師是的
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2024 10/12 14:35
百度收出來是用凈利潤(rùn)除平均凈資產(chǎn)
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2024 10/12 14:39
按我上面的算式來算
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2024 10/12 14:43
要得,謝謝老師
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2024 10/12 14:43
滿意請(qǐng)給五星好評(píng),謝謝
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