Chapter four is the analysis of working capital . this chapter includes three segments : the analysis of full assets , of fixed assets , and of intangible assets . at the end of the chapter , giving the index of analyzing working capital 第四部分,營運(yùn)能力分析,結(jié)合營運(yùn)能力的概念及重要性,從企業(yè)資產(chǎn)的總體、固定資產(chǎn)、無形資產(chǎn)和營運(yùn)能力指標(biāo)等幾個方面,結(jié)合現(xiàn)有會計準(zhǔn)則、制度對資產(chǎn)的處理的具體規(guī)定,對企業(yè)的營運(yùn)狀況作了分析,并給出分析時應(yīng)注意的事項。