【中文版】

净资产是指企业或个人拥有的资产净值，即总资产减去总负债后的余额。它代表了企业或个人在特定时间点上的实际财富水平，也是衡量企业或个人财务状况的重要指标之一。

净资产的计算方法是将企业或个人的全部资产减去全部负债。资产包括现金、应收账款、存货、固定资产等，而负债则包括应付账款、短期借款、长期债务等。通过计算净资产，可以了解企业或个人的资产变现能力和偿债能力，从而评估其财务风险和经营稳定性。

净资产在财务报表中通常以资产负债表的形式呈现。在资产负债表中，资产和负债分别列示在左右两侧，而净资产则显示在两者之间的下方。通过比较不同企业或个人的资产负债表，可以了解它们之间的财务实力和竞争能力。

净资产在财务管理中具有重要意义。对于企业而言，净资产是股东权益和债权人权益的总和，反映了企业的实际价值。同时，净资产也是企业进行投资、扩张、并购等重要财务决策的重要依据。对于个人而言，净资产是个人财富的重要组成部分，也是衡量个人财务状况的重要指标之一。

【英文版】

Net assets refer to the net worth of an enterprise or individual, which is the balance of total assets minus total liabilities. It represents the actual wealth level of an enterprise or individual at a specific point in time and is also one of the important indicators for measuring the financial status of an enterprise or individual.

The calculation method of net assets is to subtract all liabilities from all assets of an enterprise or individual. Assets include cash, accounts receivable, inventory, fixed assets, etc., while liabilities include accounts payable, short-term loans, long-term debt, etc. By calculating net assets, we can understand the asset liquidity and debt repayment ability of an enterprise or individual, and thus assess its financial risks and operational stability.

Net assets are usually presented in the balance sheet of financial statements. In the balance sheet, assets and liabilities are listed on the left and right sides respectively, while net assets are shown at the bottom between the two sides. By comparing the balance sheets of different enterprises or individuals, we can understand their financial strength and competitive abilities.

Net assets have great significance in financial management. For enterprises, net assets are the sum of shareholders' equity and creditors' rights, reflecting the actual value of enterprises. At the same time, net assets are also important references for enterprises to make important financial decisions such as investment, expansion, and mergers and acquisitions. For individuals, net assets are an important part of personal wealth and are also one of the important indicators for measuring personal financial status.