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經(jīng)營(yíng)性資產(chǎn)和負(fù)債，是指在銷售商品或提供勞務(wù)的過(guò)程及生產(chǎn)性資產(chǎn)投資活動(dòng)中涉及的資產(chǎn)和負(fù)債。

經(jīng)營(yíng)性資產(chǎn)分經(jīng)營(yíng)性流動(dòng)資產(chǎn)和經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)。

經(jīng)營(yíng)性負(fù)債分經(jīng)營(yíng)性流動(dòng)負(fù)債和經(jīng)營(yíng)性長(zhǎng)期負(fù)債。

經(jīng)營(yíng)營(yíng)運(yùn)資本=經(jīng)營(yíng)性流動(dòng)資產(chǎn)-經(jīng)營(yíng)性流動(dòng)負(fù)債

凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)=經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)-經(jīng)營(yíng)性長(zhǎng)期負(fù)債

凈經(jīng)營(yíng)資產(chǎn)=經(jīng)營(yíng)資產(chǎn)－經(jīng)營(yíng)負(fù)債

金融性資產(chǎn)和負(fù)債，是指在籌資過(guò)程中或利用經(jīng)營(yíng)活動(dòng)多余資金進(jìn)行投資的過(guò)程中涉及的資產(chǎn)和負(fù)債。

凈金融負(fù)債=金融負(fù)債－金融資產(chǎn)

凈經(jīng)營(yíng)資產(chǎn)=凈金融負(fù)債＋股東權(quán)益