Net assets calculation formula: Net assets = total assets – total liabilities.

The so-called net assets actually refer to the owners' equity. The economic interests enjoyed by the owners in the assets of the enterprise are called net assets. Net assets are the assets owned by the enterprise and can be freely used.

The amount of net assets is the balance after assets minus liabilities.

The scope of owner's equity is also relatively broad, including paid-in capital, surplus reserves, undistributed profits, capital reserves, etc.

Accounting characteristics of net assets 1. Fixed funds Fixed funds refer to the funds occupied by the fixed assets of administrative institutions.

Fixed funds usually increase or decrease according to the increase or decrease in the book balance of fixed assets, and the amounts of the two are usually equal.

2. Business funds (1) General funds.

The general fund of a public institution refers to the balance fund accumulated by the public institution, which mainly comes from two sources: first, it is transferred from the unallocated balance of the current period; second, it is transferred from the amount allocated to the special fund balance that is reserved for the unit's use according to regulations.

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(2) Investment funds.

The investment funds of public institutions refer to the funds used by public institutions for external investment.

The investment fund shall increase or decrease accordingly according to the increase or decrease in the book balance of external investment, and the two amounts shall be equal.

3. Balance (1) Balance of administrative units.

The balance of an administrative unit refers to the balance after all income and expenditures of the administrative unit are offset.

The normal budget balance and special fund balance of an administrative unit shall be accounted for separately.

(2) Balance of public institutions.

The balance of a public institution refers to the balance after all income and expenditures of a public institution are offset during a certain period, and mainly includes business balances and operating balances.

The business balance should be transferred to the balance distribution at the end of the year; the operating balance should usually be transferred to the 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 achieved by a public institution in the current year shall be distributed in accordance with regulations.

There are two main contents of balance distribution: first, the calculation of income tax payable by public institutions with income tax payment business; second, the provision of special funds by public institutions.