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凈(jing)現(xian)(xian)比為負(fu)數通(tong)常意(yi)味著公(gong)司(si)在(zai)一定時期(qi)(qi)內經營(ying)活(huo)動產生的(de)現(xian)(xian)金(jin)流量凈(jing)額(e)為負(fu)，且凈(jing)利潤(run)也為負(fu)，或者經營(ying)活(huo)動現(xian)(xian)金(jin)流量凈(jing)額(e)為負(fu)而(er)凈(jing)利潤(run)為正，但絕對(dui)值(zhi)大(da)于凈(jing)利潤(run)。部分行(xing)業(如基建、新能(neng)源(yuan)等)在(zai)項目(mu)(mu)前期(qi)(qi)可(ke)能(neng)因(yin)大(da)量投(tou)入導致(zhi)凈(jing)現(xian)(xian)比暫(zan)時為負(fu)，但隨(sui)著項目(mu)(mu)進展和回款增加，凈(jing)現(xian)(xian)比可(ke)能(neng)轉(zhuan)正。因(yin)此，分析時需結合行(xing)業特點、公(gong)司(si)發(fa)展階段...

凈現(xian)(xian)(xian)比(bi)(凈利潤(run)現(xian)(xian)(xian)金含量比(bi)率(lv)(lv)(lv))凈現(xian)(xian)(xian)比(bi) = 經營(ying)活動產生的(de)現(xian)(xian)(xian)金流量凈額(e) ÷ 凈利潤(run)該指標反映企業凈利潤(run)轉化(hua)為實際現(xian)(xian)(xian)金的(de)能(neng)力(li)。收(shou)現(xian)(xian)(xian)率(lv)(lv)(lv)(銷(xiao)售收(shou)現(xian)(xian)(xian)比(bi)率(lv)(lv)(lv))收(shou)現(xian)(xian)(xian)率(lv)(lv)(lv) = 銷(xiao)售商品(pin)、提供勞務收(shou)到(dao)的(de)現(xian)(xian)(xian)金 ÷ 營(ying)業收(shou)入該指標反映企業銷(xiao)售收(shou)入的(de)現(xian)(xian)(xian)金回收(shou)效率(lv)(lv)(lv)。推薦閱讀(du)：應(ying)交消(xiao)費稅借貸(dai)方向應(ying)交消(xiao)費稅計入資(zi)產成本(ben)的(de)有(you)哪(na)些說明：因政策不斷(duan)變化(hua)，以...

凈(jing)(jing)現(xian)(xian)比(bi)(bi)（凈(jing)(jing)利(li)(li)(li)潤現(xian)(xian)金(jin)含(han)量比(bi)(bi)率(lv)）是(shi)衡量企業盈利(li)(li)(li)質(zhi)量的重(zhong)要指(zhi)標，其(qi)計(ji)(ji)算(suan)公式(shi)為：凈(jing)(jing)現(xian)(xian)比(bi)(bi) = 經營活(huo)動(dong)產生(sheng)的現(xian)(xian)金(jin)流(liu)量凈(jing)(jing)額 ÷ 凈(jing)(jing)利(li)(li)(li)潤。一般來說(shuo)，凈(jing)(jing)現(xian)(xian)比(bi)(bi)越大，通常(chang)意味著企業盈利(li)(li)(li)質(zhi)量越高，現(xian)(xian)金(jin)流(liu)越充足，但也需結合企業實際情況綜合判斷(duan)(duan)。推(tui)薦閱讀：應交(jiao)消費(fei)稅屬于負債嗎應交(jiao)消費(fei)稅借貸方向(xiang)說(shuo)明(ming)：因政策不斷(duan)(duan)變(bian)化，以上(shang)會計(ji)(ji)實操相關...

是的(de)，應(ying)交(jiao)稅(shui)(shui)費(fei)(fei)——應(ying)交(jiao)消費(fei)(fei)稅(shui)(shui)屬于負(fu)債。企(qi)業根據稅(shui)(shui)法規(gui)定計算并確認(ren)的(de)應(ying)交(jiao)消費(fei)(fei)稅(shui)(shui)，通(tong)過“應(ying)交(jiao)稅(shui)(shui)費(fei)(fei)——應(ying)交(jiao)消費(fei)(fei)稅(shui)(shui)”科(ke)目進(jin)行核算，該科(ke)目屬于負(fu)債類科(ke)目，貸(dai)方表(biao)示增加(jia)(jia)，借方表(biao)示減(jian)少。會計處理如(ru)下：1、?計提時?：借：稅(shui)(shui)金及附加(jia)(jia)  貸(dai)：應(ying)交(jiao)稅(shui)(shui)費(fei)(fei)——應(ying)交(jiao)消費(fei)(fei)稅(shui)(shui)此時負(fu)債增加(jia)(jia)。2、?繳(jiao)納(na)時?：借：應(ying)交(jiao)稅(shui)(shui)費(fei)(fei)——應(ying)交(jiao)消費(fei)(fei)稅(shui)(shui)...

應(ying)交(jiao)消費(fei)稅(shui)(shui)(shui)是應(ying)交(jiao)稅(shui)(shui)(shui)費(fei)的明細欄目(mu)。應(ying)繳稅(shui)(shui)(shui)費(fei)指企(qi)業(ye)根據稅(shui)(shui)(shui)法規(gui)定應(ying)繳納(na)的各項(xiang)稅(shui)(shui)(shui)費(fei)，包括增值(zhi)稅(shui)(shui)(shui)、消費(fei)稅(shui)(shui)(shui)、企(qi)業(ye)所得稅(shui)(shui)(shui)、資源稅(shui)(shui)(shui)等(deng)稅(shui)(shui)(shui)種(zhong)，在(zai)未繳納(na)前形(xing)成(cheng)企(qi)業(ye)負債(zhai)。該科(ke)目(mu)屬于負債(zhai)類科(ke)目(mu)，貸(dai)方表示增加，借方表示減少(shao)，期末貸(dai)方余(yu)額(e)表示未繳稅(shui)(shui)(shui)款(kuan)，借方余(yu)額(e)則反映多繳或待抵(di)扣稅(shui)(shui)(shui)金，不包括印花稅(shui)(shui)(shui)、耕地占用稅(shui)(shui)(shui)等(deng)無需預提的稅(shui)(shui)(shui)種(zhong)。應(ying)交(jiao)...

應交(jiao)(jiao)消(xiao)(xiao)(xiao)費(fei)(fei)(fei)(fei)(fei)稅(shui)(shui)并不計入(ru)成本科目，而是計入(ru)費(fei)(fei)(fei)(fei)(fei)用科目“稅(shui)(shui)金(jin)(jin)及附(fu)加”。應交(jiao)(jiao)消(xiao)(xiao)(xiao)費(fei)(fei)(fei)(fei)(fei)稅(shui)(shui)是應交(jiao)(jiao)稅(shui)(shui)費(fei)(fei)(fei)(fei)(fei)的明(ming)細欄目。應交(jiao)(jiao)稅(shui)(shui)費(fei)(fei)(fei)(fei)(fei)——應交(jiao)(jiao)消(xiao)(xiao)(xiao)費(fei)(fei)(fei)(fei)(fei)稅(shui)(shui)是企(qi)業(ye)尚未(wei)繳(jiao)納的稅(shui)(shui)費(fei)(fei)(fei)(fei)(fei)，貸方(fang)表示(shi)增加，借方(fang)表示(shi)減少，期末貸方(fang)余額表示(shi)未(wei)繳(jiao)稅(shui)(shui)款(kuan)，借方(fang)余額則反映多繳(jiao)或(huo)待抵扣(kou)稅(shui)(shui)金(jin)(jin)。會計處理如下(xia)：1.計提時?：借：稅(shui)(shui)金(jin)(jin)及附(fu)加  貸：應交(jiao)(jiao)稅(shui)(shui)費(fei)(fei)(fei)(fei)(fei)——應交(jiao)(jiao)消(xiao)(xiao)(xiao)費(fei)(fei)(fei)(fei)(fei)稅(shui)(shui)2.繳(jiao)納時...

庫存(cun)(cun)商(shang)品(pin)：指(zhi)企業已(yi)完成全部生產(chan)過程(cheng)并已(yi)驗(yan)收(shou)入(ru)庫，合(he)乎標準規格(ge)和(he)技(ji)術條件(jian)，可以按(an)照合(he)同規定的條件(jian)送交訂(ding)貨單位，或(huo)可以作(zuo)為商(shang)品(pin)對外(wai)銷(xiao)售(shou)的產(chan)品(pin)以及外(wai)購或(huo)委托加工完成驗(yan)收(shou)入(ru)庫用于銷(xiao)售(shou)的各種商(shang)品(pin)。庫存(cun)(cun)商(shang)品(pin)包(bao)括(kuo)：庫存(cun)(cun)的外(wai)購商(shang)品(pin)、產(chan)成品(pin)、存(cun)(cun)放在門(men)市部準備出售(shou)的商(shang)品(pin)、發出展覽的商(shang)品(pin)、銷(xiao)售(shou)退回的以及寄存(cun)(cun)在外(wai)的商(shang)品(pin)等。...

庫(ku)存商(shang)品(pin)(pin)(pin)結(jie)(jie)轉成(cheng)(cheng)本(ben)的會(hui)計分錄(lu)：借：主(zhu)營業(ye)(ye)(ye)務(wu)(wu)(wu)成(cheng)(cheng)本(ben)存貨跌價準備【如果有】  貸：庫(ku)存商(shang)品(pin)(pin)(pin)期末(mo)：借：本(ben)年利(li)潤 貸：主(zhu)營業(ye)(ye)(ye)務(wu)(wu)(wu)成(cheng)(cheng)本(ben)主(zhu)營業(ye)(ye)(ye)務(wu)(wu)(wu)成(cheng)(cheng)本(ben)是指企業(ye)(ye)(ye)銷售商(shang)品(pin)(pin)(pin)、提供服(fu)務(wu)(wu)(wu)等經常性活動發生(sheng)的成(cheng)(cheng)本(ben)。企業(ye)(ye)(ye)一(yi)般在確認銷售商(shang)品(pin)(pin)(pin)、提供服(fu)務(wu)(wu)(wu)等主(zhu)營業(ye)(ye)(ye)務(wu)(wu)(wu)收(shou)入時，將已銷售商(shang)品(pin)(pin)(pin)、已提供服(fu)務(wu)(wu)(wu)的成(cheng)(cheng)本(ben)結(jie)(jie)轉入主(zhu)營業(ye)(ye)(ye)務(wu)(wu)(wu)成(cheng)(cheng)本(ben)。或在月末(mo)統一(yi)結(jie)(jie)轉。...

不(bu)含稅(shui)(shui)價(jia)格(ge)對應的稅(shui)(shui)點（即稅(shui)(shui)額），法定(ding)納稅(shui)(shui)義務(wu)由銷(xiao)售(shou)方承(cheng)擔，但最終經(jing)濟成(cheng)本通(tong)常通(tong)過(guo)定(ding)價(jia)轉(zhuan)移給購(gou)買(mai)方，核心是 “義務(wu)歸屬(shu)” 與 “成(cheng)本承(cheng)擔” 的分(fen)離。根(gen)據稅(shui)(shui)法涉及到規定(ding)，銷(xiao)售(shou)商(shang)品、提供服務(wu)產生的稅(shui)(shui)額，納稅(shui)(shui)義務(wu)人是銷(xiao)售(shou)方。雖然納稅(shui)(shui)義務(wu)在(zai)銷(xiao)售(shou)方，但實(shi)務(wu)中，銷(xiao)售(shou)方會通(tong)過(guo)定(ding)價(jia)將稅(shui)(shui)額成(cheng)本轉(zhuan)嫁給購(gou)買(mai)方，形(xing)成(cheng) “誰(shui)買(mai)誰(shui)最...