财务管理全攻略（一、企业资产、负债和所有者权益的构成分析）
<p align="center" class="MsoNormal" style="text-align: center;"><span style="font-size: 16pt; font-family: 宋体;">企业资产、负债和所有者权益的构成分析</span><span lang="EN-US" style="font-size: 16pt;"><op></op></span></p><p align="center" class="MsoNormal" style="text-align: center;"><span lang="EN-US"><op> </op></span></p>
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</span></span></span><!--Element not supported - Type: 8 Name: #comment--><span style="font-family: 宋体;">总资产＝流动资产＋结构性资产</span><span lang="EN-US"><op></op></span></p>
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</span></span></span><!--Element not supported - Type: 8 Name: #comment--><span style="font-family: 宋体;">流动资产＝货币资产＋生息资产＋信用资产＋存货资产</span><span lang="EN-US"><br/>
</span><span style="font-family: 宋体;">（</span><span lang="EN-US">1</span><span style="font-family: 宋体;">）货币资产：现金、各种银行等金融机构存款和可立即用于支付的票据。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">特点：流动性最强，是现实的支付能力和偿债能力。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">作用：满足日常支付；预防不测风险；应付市场变化；进行利率或价格投机。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">过多：资金闲置，获利为零；丧失发展和获利机会。</span><span lang="EN-US"><br/>
</span><span style="font-family: 宋体;">（</span><span lang="EN-US">2</span><span style="font-family: 宋体;">）生息资产：是企业利用正常生产经营中暂时多余的资金，购入或持有的可随时变现的有价</span><span lang="EN-US"><br/>
<span> </span><span> </span></span><span style="font-family: 宋体;">证券或其他投资。如企业购买的国库券、短期债券、商业汇票或本票、可转让</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">存单等短期投资和应收票据。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">特点：信用度高；变现力强；获利水平低。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">作用：减少现金持有造成的利润损失；可随时补足现金。</span><span lang="EN-US"><br/>
</span><span style="font-family: 宋体;">（</span><span lang="EN-US">3</span><span style="font-family: 宋体;">）信用资产：指企业以信用为基础向他人赊销商品或提供劳务时所形成的应收账款或应收票</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">据。主要包括无担保应收票据、应收账款、其他应收款等。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">特点：赊销商品项目是确定的；交易数量有限；回收期比较确定。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">作用：通过延长付款期或增加信用资产数量，扩大销售量；通过市场占有率的提高和</span>
<span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">产量的增加，实现规模经济。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">过多：应收账款管理费用上升，坏账增多，企业资产风险增大。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">原则：应收账款的增加应以不增加坏账损失和缩短账龄为前提；应收账款的减少应以</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">不减少销售收入和不增加赊销数额为前提。</span><span lang="EN-US"><br/>
</span><span style="font-family: 宋体;">（</span><span lang="EN-US">4</span><span style="font-family: 宋体;">）存货资产：指企业在生产经营过程中为销售或者为生产耗用而储备的资产。如商品、产成</span><span lang="EN-US"><br/>
<span> </span><span> </span></span><span style="font-family: 宋体;">品、半成品、在产品及各种材料、燃料、包装物、低值易耗品等。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">特点：占用资金多；影响较大。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">作用：保证原料供应；均衡生产；有利销售。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">过多：存货成本增加；市场风险增大。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">原则：增加应以满足生产、不盲目采购和无产品积压为前提；减少应以压缩库存量，</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">加速周转但不影响生产为前提。</span><span lang="EN-US"><op></op></span></p>
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</span></span></span><!--Element not supported - Type: 8 Name: #comment--><span style="font-family: 宋体;">负债和所有者权益合计＝流动负债＋结构性负债</span><span lang="EN-US"><op></op></span></p>
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</span></span></span><!--Element not supported - Type: 8 Name: #comment--><span style="font-family: 宋体;">所有者权益＝实收资本＋资本公积金＋盈余公积金＋未分配利润</span><span lang="EN-US"><op></op></span></p>
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</span></span></span><!--Element not supported - Type: 8 Name: #comment--><span style="font-family: 宋体;">流动负债＝营业环节负债＋融资环节负债＋收益分配环节负债</span><span lang="EN-US"><br/>
</span><span style="font-family: 宋体;">（</span><span lang="EN-US">1</span><span style="font-family: 宋体;">）营业环节负债：如应付票据、应付账款、预收款、应付税金及工资、预提费用等，是企业</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">生产过程中形成的负债。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">特点：在规定的付款期限内一般不支付利息，但到期时必须偿还，否则要支较高费用。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">反映：反映企业生产经营过程能够提供资金来源的多少，主要与产品的市场竞争能力、</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">企业的采购和付款政策有关。</span><span lang="EN-US"><br/>
</span><span style="font-family: 宋体;">（</span><span lang="EN-US">2</span><span style="font-family: 宋体;">）融资环节负债：如短期借款和</span><span lang="EN-US">1</span><span style="font-family: 宋体;">年内到期的长期负债等。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">特点：要支付一定的利息，但到期后一般可以协商延期偿还。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">反映：反映企业生产经营活动依赖金融机构的程度，是经营业务波动性大小的反映。</span><span lang="EN-US"><br/>
</span><span style="font-family: 宋体;">（</span><span lang="EN-US">3</span><span style="font-family: 宋体;">）收益分配环节负债：如应付股利、应付奖金、应交所得税等。</span><span lang="EN-US"><br/>
<span> </span></span><span style="font-family: 宋体;">特点：一旦形成就应按期支付，否则会影响企业信誉。</span><span lang="EN-US"><op></op></span></p> 能再展开说说吗 简明扼要，要是再深入就更好了 3、负债和所有者权益合计＝流动负债＋结构性负债
这个公式成立吗？？？ 总资产＝流动资产＋结构性资产
那结构性资产包括哪些？咋没有介绍呀？？？？？？？？？ 了解一下了。谢谢。
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