In case of joint operations we take our share of assets,liabilities,cost and receipts and then recognize it in our statement of profit and loss.In case of joint venture we take share of net assets.能用中文解釋下嗎？share of net assets是指什么？有啥區(qū)別嗎？萬分感謝阿~~~joint operations: 分享資產(chǎn)，負債，成本，收益joint venture: 分享凈資產(chǎn)，可是joint operations不是貌似包含在joint venture里嗎？這兩個東西本來也很像。我的理解是joint operations強調(diào)一個運營過程，所以資產(chǎn)，負債，成本都要分享；而joint venture是個更廣的概念，所以往往從結(jié)果角度去考慮，就是更重視結(jié)算之后的凈資產(chǎn)。