鲁同学2019-03-02 22:24:39
Total capital, Total asset, total equity有些不懂了,感觉又有些矛盾,total asset=total libility+total equity,而equity=captal+revenue-expense, 这说明total asset应该远大于total capital, 不至于近似相等吧, 另外,烦请老师帮忙解释下,total capital和total equity实际区分以及中文意思,谢谢
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Amy2019-03-04 11:58:55
同学你好,total capital:总资本;total equity:总股权。准确地说,Total asset=total liability+total equity,total capital= total equity+total debt=short-term debt+ long-term debt+ common equity +preferred equity,两者的区别是:total asset里加的是total liability,total capital里加的是total debt,而total liability除了包括total debt,还包括其他债务。这里认为除debt以外的其他债务占比较小或没有,可以忽略,所以近似认为total asset=total capital。
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