net assets calculation formula: net assets = owner's equity = total assets-total liabilities.

net assets are the excess of assets over liabilities of an enterprise group, that is, the net value of all assets minus all liabilities. Net assets represent the property value of enterprise group owners (business owners or shareholders) in the enterprise.

it includes share capital, reserve fund (surplus reserve fund, capital reserve fund), undistributed profit, etc. Because the net asset value of an enterprise group belongs to shareholders, it is called "shareholders' equity" in accounting. It is an important indicator reflecting the business performance of enterprise groups.

the net assets are affected by the original investment of the owner, additional investment, the profits and losses of the enterprise group later, and the amount withdrawn from the accumulated profits or investments. In the basic data of this scheme, only tangible assets are included in order to reflect the shareholders' equity and credit risk of enterprise groups. As for the intangible assets such as the reputation and patent rights of enterprise groups, they will not participate in the calculation for the time being.

definition features

(1) fixed funds

fixed funds refer to funds occupied by fixed assets of administrative institutions. Fixed funds usually increase or decrease according to the increase or decrease of the book balance of fixed assets, and the amount of the two is usually equal; However, in the case of financing leased fixed assets with unpaid rent, the amounts of the two are different: fixed assets should be accounted for according to the agreed lease price when they are acquired, while fixed funds should be accounted for according to the actual amount paid when they pay rent.

(2) public funds

① general funds. The general fund of public institutions refers to the accumulated surplus funds of public institutions, which mainly come from two sources: first, it is transferred from the undistributed balance of the current unit; Second, the amount left for the use of the unit in accordance with the regulations is transferred from the balance of special funds allocated.

② investment funds. The investment fund of a public institution refers to the fund occupied by the foreign investment of a public institution. Investment funds shall increase or decrease according to the increase or decrease of the book balance of foreign investment, and the amounts of the two shall be equal.

(3) Balance

① Balance of administrative unit. The balance of administrative units refers to the balance after the income and expenditure of administrative units are offset. The balance of normal funds and special funds of administrative units shall be accounted for separately.

② the balance of public institutions. The balance of a public institution refers to the balance after the income and expenditure of a public institution are offset in a certain period, mainly including the business balance and the operating balance. The business balance shall be transferred to the balance distribution at the end of the year; Operating balance should usually be transferred to balance distribution at the end of the year, but if it is a loss, it will not be carried forward.

③ Balance distribution of public institutions. The balance realized by public institutions in that year shall be distributed in accordance with the provisions. There are two main contents of balance distribution: first, institutions with income tax payment business calculate the income tax payable; Second, institutions should set aside special funds.