【中文版】

净资产是指企业拥有的资产减去负债后所剩余的金额，也称为所有者权益。净资产是企业财务状况的一个重要指标，反映了企业的经营成果和资产价值。

净资产的组成包括股本、资本公积、盈余公积、未分配利润等。其中，股本是股东投入企业的资金；资本公积是股东投入的超出股本的部分；盈余公积是企业在经营过程中积累的利润；未分配利润是企业经营过程中的未分配利润。

净资产的计算方法为：净资产=资产总额-负债总额。如果企业的资产总额大于负债总额，则净资产为正数，表示企业拥有真正的资产；如果企业的资产总额小于负债总额，则净资产为负数，表示企业资不抵债，是一种财务危机的表现。

净资产对于投资者和企业内部管理具有重要的意义。投资者可以通过对净资产的分析，了解企业的资产质量和投资价值；企业内部管理可以通过对净资产的监控，掌握企业的财务状况和经营风险。

【英文版】

Net assets refer to the residual value of assets owned by an enterprise after deducting its liabilities, also known as owner's equity. Net assets are an important indicator of a company's financial position, reflecting its business results and asset value.

The components of net assets include share capital, additional capital, retained earnings, undistributed profits, and so on. Among them, share capital refers to the funds invested by shareholders in the enterprise; additional capital refers to the excess part of the investment made by shareholders over the share capital; retained earnings refer to the profits accumulated by the enterprise during its operation; undistributed profits refer to the undistributed profits of the enterprise during its operation.

The calculation method of net assets is as follows: net assets = total assets - total liabilities. If the total assets of the enterprise are greater than its total liabilities, the net assets will be positive, indicating that the enterprise really has assets; if the total assets of the enterprise are less than its total liabilities, the net assets will be negative, indicating that the enterprise is insolvent and is a manifestation of financial crisis.

Net assets are of great significance to investors and internal management. Investors can understand the quality of assets and investment value of an enterprise through analyzing net assets; internal management can monitor the financial status and business risks of an enterprise through monitoring net assets.