資產(chǎn)=經(jīng)營(yíng)資產(chǎn)+金融資產(chǎn)=（經(jīng)營(yíng)性流動(dòng)資產(chǎn)+經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)）+（短期金融資產(chǎn)+長(zhǎng)期金融資產(chǎn)）

負(fù)債=經(jīng)營(yíng)負(fù)債+金融負(fù)債=（經(jīng)營(yíng)性流動(dòng)負(fù)債+經(jīng)營(yíng)性長(zhǎng)期負(fù)債）+（短期金融負(fù)債+長(zhǎng)期金融負(fù)債）

凈經(jīng)營(yíng)資產(chǎn)=經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債=經(jīng)營(yíng)營(yíng)運(yùn)資本+凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)=（經(jīng)營(yíng)性流動(dòng)資產(chǎn)-經(jīng)營(yíng)性流動(dòng)負(fù)債）+（經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)-經(jīng)營(yíng)性長(zhǎng)期負(fù)債）=凈投資資本

凈經(jīng)營(yíng)資產(chǎn)等于投資者提供的凈投資資本，又稱(chēng)為“凈資本”或“投資資本”。

凈金融負(fù)債=金融負(fù)債-金融資產(chǎn)=凈負(fù)債

由資產(chǎn)=負(fù)債+所有者權(quán)益

=>經(jīng)營(yíng)資產(chǎn)+金融資產(chǎn)=（經(jīng)營(yíng)負(fù)債+金融負(fù)債）+股東權(quán)益

=>（經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債）=（金融負(fù)債-金融資產(chǎn)）+股東權(quán)益

凈經(jīng)營(yíng)資產(chǎn)=凈負(fù)債+所有者權(quán)益