我做ce03 paster question4 ,話要calculate shareholders' fund, marking scheme話shareholders' fund 係share capital + reserves.
跟住話將fixe assetes+net current assets- long term liabilities, 其實姐係點??
中五會計 乜野係shareholders' fund??
2009-01-22 8:26 pm
回答 (2)
2009-01-22 8:52 pm
✔ 最佳答案
Shareholders' fund = 股東權益算式 :
= 總資產(Total Assets) - 總負債(Total Liabilities)
=固然資產(Non-Current Assets) + 流動資產(Current Assets) - 長期負債(long term liabilities)
2009-01-22 8:51 pm
Think of the accounting equation:
Assets=Capital+Liabilities
Assets=Share Capital+Reserves+Liabilities
Fixed Assets+Current assets=Shareholders fund+(long-term liab.+current liab.)
Fixed assets+current assets-current liabilities-long term liabilities=Shareholders fund
Fixed assets+net current assets-long term liabilities=Shareholders fund
Assets=Capital+Liabilities
Assets=Share Capital+Reserves+Liabilities
Fixed Assets+Current assets=Shareholders fund+(long-term liab.+current liab.)
Fixed assets+current assets-current liabilities-long term liabilities=Shareholders fund
Fixed assets+net current assets-long term liabilities=Shareholders fund
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