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.能用中文解释下吗？share of net assets是指什么？有啥区别吗？万分感谢阿~~~joint operations: 分享资产，负债，成本，收益joint venture: 分享净资产，可是joint operations不是貌似包含在joint venture里吗？这两个东西本来也很像。我的理解是joint operations强调一个运营过程，所以资产，负债，成本都要分享；而joint venture是个更广的概念，所以往往从结果角度去考虑，就是更重视结算之后的净资产。