Current Assets Non current Assets Owners Equity Current Liabilities Non current Liabilities

Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies for production and operation. From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

Illiquid assets refer to assets that cannot be realized or consumed within one business cycle of one year or more. Non-current assets refer to assets other than current assets, mainly including holding mature investments, long-term receivables, long-term equity investments, engineering materials, investment real estate, fixed assets, projects under construction, intangible assets, long-term amortized expenses, and financial assets available for the highest term.

Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise. This includes paid-up capital (or share capital), capital reserves, surplus reserves, and undistributed profits. In joint-stock enterprises, it is also called shareholders' equity.

Owner's equity is the ownership of the net assets of the enterprise by the investors of the enterprise. It is subject to changes in total assets and total liabilities. Owner's equity consists of the owner's share of the profits of the business in proportion to the amount of their capital contribution.

At the same time, the owner must also bear the operational risks of the enterprise with the amount of his capital contribution. Owner's equity also means that the owner has the legal right to manage the business and delegate the management of the business to others.

Short-term liabilities, also known as current liabilities, refer to debts that will be repaid within one year (including one year) or more than one year of a business cycle, including short-term borrowings, notes payable, accounts payable, accounts receivable, wages payable, welfare expenses payable, dividends payable, taxes payable, other temporary receivables and payables, withholding expenses and long-term borrowings due within one year.

Non-current liabilities are also known as long-term liabilities. It refers to debts with a repayment period of one year or more than one business cycle. The main items of non-current liabilities are long-term borrowings and bonds payable.

Non-current liabilities are mainly incurred by enterprises to raise funds for long-term investment projects, such as medium and long-term loans borrowed from banks for the purchase of large-scale equipment.

Current assets mainly include: monetary funds, trading financial assets, receivables, inventories, etc.

Non-current assets mainly include: long-term receivables, long-term equity investments, fixed assets, intangible assets, etc.

Owner's equity, also known as shareholders' equity, refers to the residual equity enjoyed by the owner after deducting the liabilities from the assets of the enterprise. Composition: paid-in capital, capital reserve, surplus reserve and undistributed profits, etc.

Current liabilities mainly include: short-term borrowings, payables, employee remuneration payable, taxes payable and other payables.

Non-current liabilities mainly include: long-term borrowings, bonds payable and long-term payables.

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Assets include current assets and non-current assets.

It is not that liabilities and owners' equity are current or non-current.

1. The contents of current assets include monetary funds, short-term investments, notes receivable, accounts receivable and inventory.

2. Non-current assets mainly include held mature investments, long-term receivables, long-term equity investments, engineering materials, investment real estate, fixed assets, projects under construction, intangible assets, long-term amortized expenses, and financial assets available for the highest level.

3. The main difference between current assets and non-current assets is whether assets can be converted into liquid funds within a certain cycle, and non-current assets cannot be converted into usable funds through a certain economic operation within one year, and current assets can be converted into funds within one year.

Current assets refer to:Assets and cash and cash equivalents that are expected to be realized,** or expended during a normal business cycle or a fiscal year. Such as cash in hand, bank deposits, trading financial assets, receivables and advances, inventories, etc.

Current assets include cash or cash at bank, short-term investments, accounts receivable, notes receivable, inventory, prepayment, etc. Among them, short-term investment refers to when the company's cash or bank deposits exceed the needs of daily operations, in order to obtain better yields, may be engaged in **, bonds or ** investment, the purpose of this kind of investment is the use of funds, and the subject of the investment has an active market for immediate realization, so it is classified as liquid assets. Accounts receivable, bills and inventories are assets generated in the course of operations, and the turnover rate of cash is usually within an operating cycle.

Prepaid expenses refer to the prepayment that may be required in the company's operation to enjoy services, such as prepaid rent or security deposit, etc., which cannot be realized in theory, but the amount is not too large and its benefits are often exhausted within a year, so they are still classified as liquid assets.

Non-current assets refer to:Assets other than current assets mainly include long-term equity investment, fixed assets, intangible assets, long-term amortized expenses, projects in progress, construction materials, research and development expenditures, etc.

What is the difference between current and non-current assets.

An enterprise has its own certain amount of assets, and these assets are divided into two types: current assets and non-current assets. The main difference between current assets and non-current assets is whether assets can be converted into liquid funds within a certain cycle, which is generally within 1 year.

Non-current assets are those that cannot be converted into usable funds through some kind of economic operation within one year, such as long-term equipment, buildings, etc. of enterprises; On the other hand, current assets are those that can be converted into funds within one year, such as the existing or bank funds of the enterprise, the notes receivable and accounts receivable in business, and the inventory of goods.

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Non-current assets are defined as follows:

Non-current assets mainly include held maturity investments, long-term receivables, long-term equity investments, construction materials, investment real estate, fixed assets, projects under construction, intangible assets, long-term amortized expenses, etc.

An enterprise has a certain amount of assets, and these assets are also divided into two types: current assets and non-current assets.

Non-current assets are those that cannot be converted into usable funds through a certain economic operation within one year, such as long-term equipment of enterprises, impairments, etc.; On the contrary, current assets can be converted into funds within one year, such as the existing or bank funds of an enterprise, notes receivable and accounts receivable in business, and inventory of commodities.

Accounting content:

Non-current assets are a concept relative to current assets, which has the characteristics of large capital occupation, slow turnover, and poor liquidity. As a result, there are special requirements for asset management and accounting.

The accounting content of non-current assets mainly includes: long-term investment, fixed assets, intangible assets, long-term amortized expenses, etc.

Since such assets occupy a large amount of funds and are held for a long time, they will have an impact on the financial status and operating results of multiple accounting periods that are interconnected with each other, so different procedures and methods should be adopted for their management and accounting treatment according to their different characteristics.

Explanation of current assets.

In the course of the life and operation of the enterprise, those assets that often change their state of existence, such as raw materials, fuel, work-in-progress, semi-finished products, finished products, cash and bank deposits (as opposed to 'fixed assets').

The word decomposition of the flow of the movement makes the oil flow above the swamp in order to kill the sloppy often changing position of the flow whistle explained in detail. frequent changes; Not fixed. Southern Dynasty Liang Xiaotong "Interpretation of the Two Truths":

Life and death flow, and there is no dwelling phase. Tang Jiaoran's poem "Sending Shengyun Xiaoshi": "Juvenile Taoism is easy to flow, Mo Explanation of assets Property Enterprise funds and equipment fixed assets are explained in detail.

Asset; The industry congratulates the disadvantages. "The Book of the Later Han Dynasty: The Biography of Cui Yao": "After the funeral, the assets were exhausted, and because of poverty, he took the Zen Meditation and brewing and selling as his business.

Tang Feng performed "Feng's Hearing and Seeing Notes: Removing the Beetle": "Because of his self-esteem, he said, 'Chen's tyranny has been around for a long time, and it has been removed.'"