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total capital 和assets有何区别?

notes第三本 (p146)上说

total capital= long-term debt+short-term debt+common and preferred equity

又说 total capital=total assets

那到底total capital 和total assets有区别吗?

是完完全全一个意思吗? 何必又定义一个total capital呢?直接用assets不结了?

 

从一个门外汉的角度理解,书上的意思是说total capital 是balance 等式右边的总和吧,total assets是等式左边的总和,左边=右边。

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they almost have the same meaning,  to be precisely, however, capital means the money a company raised from (debt/equity) and the asset means the properties/possesions a company hold. Better?

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Bravo!

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我理解asset 资产 有形资产无形资产。。。

capital 资本。有更多所有权概念。

也同意楼上的说法:书上的意思是说total capital 是balance 等式右边的总和吧,total assets是等式左边的总和,左边=右边。

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应付账款啊什么的不属于debt

 

capital都是需要融资的,包括你的所有者权益加上负债当中属于debt的部分

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Total Capital 是资本
Total Asset 是财产

总资本= 总财产 - 过剩现金 - 无息流动负债
Total capital= Total Assets- Excess cash- Non-interest bearing current liabilities

解释:
过剩现金:An additional amount of cash beyond what a company normally needs to have on hand. As a general guideline, a company is often said to have excess cash if its cash on hand equals more than 20% of its revenue.
无息流动负债: Non-interest bearing current liabilities=account payable + accrual (!不包括notes payable)

摘录于:investorwords

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回复 7# luouo


thx F7&8 so much

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