How to calculate the bull power value of capital
list the equation: X * 10000 * (1-1 ‰) = 20020 to get x = 2.004, which is your cost price.
capital reserve refers to the investment that the enterprise receives from investors in excess of the share of the registered capital (or share capital) of the enterprise, as well as the profits and losses directly included in the owner's equity
accounting method of capital reserve: capital reserve should be accounted by setting up "capital reserve" account. According to the source of capital reserve, four subsidiary accounts can be set up, namely "donation reserve", "capital premium" and "legal property revaluation appreciation", "financial assets available for sale" and "other capital reserve". The items that cause the increase of capital reserve are recorded in the credit, the items that cause the decrease of capital reserve are recorded in the debit, and the ending balance is recorded in the credit, indicating the balance of capital reserve
(1) Monetary Fund = (cash on hand + bank deposit + other monetary funds) general ledger balance
2) accounts receivable = "accounts receivable" Sub Ledger debit balance + "advance accounts receivable" Sub Ledger debit balance - "bad debt provision" balance
3) advance receipts = "advance accounts receivable" Sub Ledger credit balance + "accounts receivable" Sub Ledger credit balance
4) accounts payable = "accounts payable" (5) prepayment = "prepayment" Sub Ledger debit balance + "accounts payable" Sub Ledger debit balance
6) inventory = total general ledger balance of all inventory categories + "proction cost" general ledger balance - "inventory depreciation reserve" general ledger balance
7) fixed assets = "fixed assets" general ledger balance- "Accumulated depreciation" general ledger balance - "provision for impairment of fixed assets" general ledger balance
8 intangible assets = "intangible assets" general ledger balance - "accumulated amortization" general ledger balance - "provision for impairment of intangible assets" general ledger balance
9 long term equity investment = "long term equity investment" general ledger balance - "provision for impairment of long term equity investment" general ledger balance
10 long term loan = "long term loan General ledger balance - long term loans e within one year in Sub Ledger
11. Long term prepaid expenses = "long term prepaid expenses" general ledger balance - long term prepaid expenses within one year in Sub Ledger
12. Undistributed profit = (current year's profit + profit distribution) general ledger balance
extended information:
balance sheet is also called statement of financial position, The main accounting statement that represents the financial status (i.e. the status of assets, liabilities and owners' equity) of an enterprise on a certain date (usually at the end of each accounting period). The balance sheet uses the principle of accounting balance to divide the transactions of "assets, liabilities and shareholders' equity" in line with the accounting principles into "assets" and "liabilities and shareholders' equity"
after accounting proceres such as entry, transfer, ledger, trial and adjustment, the report is condensed into a report based on the static enterprise situation on a specific date. The function of the report forms is not only to correct the mistakes inside the enterprise, to manage the direction and to prevent the malpractice, but also to let all readers know the operation status of the enterprise in the shortest time
balance sheet is an accounting statement that reflects all assets, liabilities and owner's equity of an enterprise on a specific date (such as the end of a month, a quarter and a year). It is a static reflection of the enterprise's business activities. According to the balance formula of "assets = Liabilities + owner's equity", according to a certain classification standard and a certain order, the balance sheet of assets, liabilities and owner's equity on a specific date can be classified The specific items of the owner's equity shall be properly arranged and compiled
The balance sheet is a very important financial statement in accounting, and its most important function is to show the operating status of an enterprise In terms of procere, the balance sheet is the end of the bookkeeping procere, which is a collection of the final results and statements after entry, posting and trial adjustment. By nature, the balance sheet shows the comparative relationship between the assets, liabilities and shareholders' equity of an enterprise or company, and accurately reflects the company's operating conditionsas far as the basic composition of the statement is concerned, the balance sheet mainly includes the assets part of the left formula and the liabilities and shareholders' equity part of the right formula. If the front end of the operation is recorded in accordance with the accounting principles, and after the correct entry or transfer trial process, the total amount of the left and right sides of the balance sheet will be exactly the same. In the end, the formula is that the total amount of assets = the total amount of Liabilities + the total amount of shareholders' equity
the international balance sheet has been changed to statement of financial position (sofp) in 2008
1. The calculation formula of the rate of return on capital is as follows:
the rate of maintaining and increasing the value of capital = (the beginning owner's equity + the current profit) / the beginning owner's equity * 100%
if the rate of maintaining and increasing the value of capital is 100%, it means that the enterprise is not in profit or loss, operating at break even and maintaining the value of capital; If it is more than 100%, it means that the enterprise has economic benefits and the capital has realized value-added on the original basis
When calculating the rate of return on capital, it is more appropriate to use net profit than total profit. The reason is that the income tax is an expenditure rather than a real investment income for the capital owner, so the analysis of net profit is more practical for the capital owner2. The calculation formula of capital preservation and appreciation rate is as follows:
return on capital = net profit / average capital × 100%
average capital = [(paid in capital at the beginning of the year + capital reserve at the beginning of the year) + (paid in capital at the end of the year + capital reserve at the end of the year)] ÷ 2
the capital preservation and appreciation rate refers to the ratio of the owner's equity at the end of the current year after decting the objective increase and decrease factors to the owner's equity at the beginning of the same year. This index represents the actual increase and decrease of the enterprise's capital in the current year under the enterprise's own efforts, and is an auxiliary index to evaluate the financial efficiency of the enterprise. The higher the index is, the better the capital preservation of the enterprise, the faster the growth of the owner's equity, the more secure the creditor's debt, and the stronger the enterprise's development potential
investors can achieve the following purposes by analyzing the rate of return on Capital:
first, check and judge the investment benefit. Return on capital analysis is the basic index for investors to check and judge the investment benefit, and it is the basic basis for investment decision-making
Second, check and evaluate the management work of enterprise managers. The level of return on capital is a concentrated reflection of the quality and efficiency of business management. Through the analysis of return on capital, investors can check and evaluate the quality of business management Thirdly, the rate of return on capital is the main index for investors to evaluate and check their capital valuefor investors, the higher the rate of return on capital, the stronger the profitability of investment capital
according to the third quarter report of Ping An of China in 2009, The shareholders' equity in the balance sheet is as follows: (1) share capital 73.45
(2) capital reserve 539.62
(3) surplus reserve 61.25
(4) undistributed profit 226.42
(5) general risk reserve 3.95
(6) translation difference of foreign currency statements 0.53
(7) minority shareholders' equity 70.14
(8) attributable to parent company The total owner's equity of the company is 905.22
(9) the total owner's equity is 975.36
you can simply add items (1) to (7) to get item (9) owner's equity data
if you simply add items (1) to (6) (excluding minority shareholders' equity), you can get the owner's equity data of item (8) belonging to the parent company
is that clear?
compared with other companies, the most significant feature of listed companies is to divide the total capital of listed companies into equal shares, and raise capital by issuing shares. Shareholders shall bear limited liability to the company with the shares they subscribe for. Shares are very important indicators. The total number of shares is share capital, which should be equal to the registered capital of the company. Therefore, share capital is also a very important indicator. In order to directly reflect this index, the stock company should set up the "share capital" subject in accounting
the company's share capital should be obtained by issuing shares within the approved total share capital. However, it is worth noting that the income from issuing shares is often inconsistent with the total amount of share capital. If the income from issuing shares is greater than the total amount of share capital, it is called premium issuance; If it is less than the total amount of share capital, it is called discount issue; If it is equal to the total amount of share capital, it shall be issued at face value. China does not allow companies to issue stocks at a discount. In the case of issuing shares at a premium, the company shall record the part equivalent to the par value of the shares in the "share capital" account, and the rest shall be recorded in the "capital reserve" account after decting the issuing fees such as issuing fees and commissions
once some shareholders come forward and strongly demand that the listed companies should be regulated in full accordance with the requirements of the CSRC, the share capital can rece the pressure of preferred shares on the listed companies and take the way of repurchase to note these preferred shares. In an instant, its circulating share capital may rapidly rise from 52.07% of the original share capital to 61.64% of the total share capital The share capital of the second largest shareholder and the third largest shareholder (all the shares of the three related shareholders) in the total share capital of the listed company has correspondingly decreased from the original 45.03% to 34.93%.
After seeking the first derivative, make the first derivative equal to 0, you can get the extremum point and monotonicity of the function. Please refer to the picture for the detailed process. Thank you for your help_ image_ caption">