1. The formula of net operating income is: net operating income = operating income+other business income-sales discount or discount;
2. The formula for calculating the return on net assets is: net assets = owners' equity (including paid-in capital or equity, capital reserve, surplus reserve and undistributed profits) = total assets-total liabilities;
3. Return on net assets, also known as return on shareholders' equity, refers to the percentage of net profit to average shareholders' equity, that is, after-tax profit divided by the percentage of the company's net assets. This indicator reflects the return level of shareholders' equity and is used to measure the capital efficiency of the company. The higher the index value, the higher the return on investment. The calculation formula of ROE, ROE and ROE are also called ROE or ROE. Average return on equity.
Legal basis: Article 29 of General Principles of Enterprise Finance.
An enterprise's external guarantee shall comply with laws, administrative regulations and relevant provisions, take corresponding risk control measures according to the credit standing and solvency of the guaranteed unit and the internal examination and approval system, establish a memorandum book for registration, and implement follow-up supervision.
Enterprises should abide by laws, administrative regulations and relevant financial regulations when donating to foreign countries, formulate implementation plans, clarify the scope and conditions of donation, implement implementation responsibilities, and strictly handle the handover procedures of donated assets.
Article 30
Enterprises engaged in futures, options, securities, foreign exchange trading and other businesses or entrusted to other institutions for financial management shall not affect the normal development of their main business, and shall sign a written contract, establish a transaction reporting system, conduct regular reconciliation and control risks.