What is an asset structure and what is the asset class account structure?

It refers to the proportion of various assets in the investment of enterprises, mainly referring to the proportion of fixed investment and investment and working capital. At present, some enterprises have the problem of insufficient liquidity, and one of the important reasons is that they have not dealt with the proportion of fixed capital and working capital investment. From the perspective of profitability, based on the difference between the profitability of current assets and fixed assets, if the net working capital of the enterprise is less, it means that the enterprise uses a larger share of funds to the fixed assets with higher profitability, so that the overall profitability rises; However, from the perspective of risk, the less working capital of the enterprise, the smaller the difference between current assets and current liabilities, the greater the risk of insolvency at maturity.

In actual work, if too much capital is invested in the fixed assets in the early stage, it is very likely to lead to the shortage of working capital, the inability to purchase, the arrears of workers' wages, and the decline in short-term solvency. The focus of asset structure management is to determine a level of liquidity that can not only maintain the normal operation of the enterprise, but also bring more profits to the enterprise without increasing risks.

There are three types of asset structures for businesses.

When making asset structure decisions, enterprises often pay attention to the liquidity of assets, especially the proportion of current assets in total assets. According to the size of this weight, the asset structure of the enterprise can be divided into three types:

1.Conservative asset structure refers to the large proportion of current assets in total assets. Under this asset structure, the liquidity of corporate assets is better, which reduces the risk of the enterprise, but because the proportion of non-current assets with higher income levels is smaller, the profitability of the enterprise is also reduced.

As a result, the level of risk and return for businesses is low.

2.The risky asset structure refers to the small proportion of current assets in total assets. Under this asset structure, the liquidity and liquidity of corporate assets are weak, which increases the risk of the enterprise, but because the proportion of non-current assets with higher income level is larger, the profitability of the enterprise also increases.

As a result, businesses have a higher level of risk and return.

3.Middle-of-the-road asset structure. Refers to the asset structure between conservative and risky.

Quality characteristics of the capital structure.

1. The comparative relationship between the level of the cost of capital and the return on assets of the enterprise.

2. The adaptability of the term composition of enterprise funds and the structure of enterprise assets.

3. The financial leverage of the enterprise and the financial Fengxian of the enterprise, the financial leverage of the enterprise and the future financing requirements of the enterprise and the adaptability of the future development of the enterprise.

4. The adaptability of the internal composition of the owner's equity of the enterprise and the future development of the enterprise.

The significance of the capital structure.

1. Reasonable arrangement of the proportion of debt capital can reduce the comprehensive capital cost rate of the enterprise.

2. Reasonable arrangement of the proportion of debt capital can obtain financial leverage benefits.

3. Reasonable arrangement of bond capital ratio can increase the value of the company.

Asset structure: the proportion of various assets of the enterprise.

The basic structure of the asset class account structure is as follows: the debit side of the account records the increase in each asset, and the credit side records the decrease. In an accounting period, the debit amount of each asset is added up to be called the debit amount incurred in the current period; The sum of the credit amount of each asset is called the credit amount of the current period; The difference between the current amount of debit and the current amount of credit of an asset account in the same accounting period is called the net amount of the current period, and the closing balance is obtained by adding the debit balance at the beginning of the period on this basis, and the balance of the asset account is generally on the debit side.

In the debit bookkeeping.

The structure of the asset class account is as follows: the debit side indicates an increase, the credit side indicates a decrease, and the balance is generally on the debit side. Assets and liabilities or owners' equity.

At the same time, the total amount of funds increases. For such economic transactions, on the one hand, the amount incurred should be registered to the debit side of the asset class account, and on the other hand, the same amount should be registered to the credit side of the liability or owner's equity; Assets and liabilities or owners' equity decrease at the same time, and total funds decrease. In the case of such economic operations, on the one hand, the amount incurred is registered as a credit to the asset class account, and on the other hand, an equivalent amount is registered on the debit side of the liability or owner's equity.

Extended Information:1The asset class account is an account used to account for the increase, decrease, change and balance of various assets.

The accounting content reflected is both monetary and non-monetary; There are both tangible and intangible. Asset accounts can be further divided into current asset accounts and non-current assets according to the different levels of liquidity.

Class Accounts. The non-current asset class account includes long-term investments, fixed assets, and accumulated depreciation that reflect the enterprise.

Intangible assets, long-term amortized expenses.

and other accounts of the property, creditor's rights and other rights of the enterprise. According to the provisions of the current system, in addition to the fixed assets leased by financial lease, new fixed assets are added.

A certificate of title must be obtained before it can be credited to the account. For example, some enterprises also record houses without title certificates as assets of the enterprise; The purchase of non-property houses that should have been paid for welfare expenses and distributed to employees is also recorded as the assets of the enterprise, which will inflate the fixed assets of the enterprise. Some businesses also confuse fixed assets with low-value consumables.

, the items that should be treated as low-value consumables are fixed assets. Sometimes, when enterprises increase fixed assets, they will also carry other improper behaviors. For example, if an enterprise purchases equipment from a certain unit, the amount of equipment is higher than that of the equipment at the time of transfer payment, and then the party takes the difference as a benefit fee.

The three types of asset structures are as follows:

1. Conservative asset structure.

This type of structure mostly refers to the current assets in the enterprise.

The proportion is higher. Under this asset structure, if the liquidity of the company's assets is better, it means that the risk taken by the enterprise is reduced, but because of the non-current assets with a higher level of returns.

The proportion is small, and the profitability of enterprises is also reduced. As a result, the level of risk and return of the company is low.

2. Risk asset structure.

This type of structure refers to the small proportion of current assets in the total assets of the reformed bank enterprises. Under this asset structure, the liquidity and liquidity of corporate assets become weaker, which increases the risk of the enterprise, but because the proportion of non-current assets with higher income levels is larger, the profitability of enterprises also increases. As a result, businesses have a higher level of risk and return.

3. Moderate asset structure.

This type of structure refers to the asset structure between conservative and risky types.

The official website shall prevail.

Asset structure: the proportion of various assets of the enterprise.

Asset structure refers to the proportion of various assets in the total assets of an enterprise. According to different signs, it can generally be divided into the following main structural forms:

1.According to the value transfer method of assets, it is divided into current assets and fixed assets.

2.According to the form of occupation of assets, they are divided into tangible assets and intangible assets.

3.According to the occupation period of the asset, it is divided into short-term assets and long-term assets.

4.According to the use structure of assets, they are divided into monetary assets, settlement assets, non-commodity material assets, commodity material assets, fixed assets, intangible assets and deferred assets.

5.According to the capital form structure of assets, they are divided into monetary capital, commodity capital and production capital.

6.According to the quantity and habit of assets, they are divided into temporarily fluctuating assets and permanently fixed assets.

Assets refer to the resources formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise. Resources that do not bring economic benefits cannot be used as assets and are the rights of enterprises. Assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to liquidity.

Among them, current assets refer to assets that can be realized or consumed within one business cycle of one year or more than one year, including cash, bank deposits, short-term investments, expenses to be amortized, inventory, etc. Long-term investment refers to investments other than short-term investments, including various equity investments that are held for more than one year, bonds that cannot be realized or are not ready to be realized, other debt investments and other long-term investments.

Assets are resources that are formed by past transactions or events of the enterprise, owned by or controlled by the company, and are expected to bring economic benefits to the enterprise.

It is the sub-items in the total output.

<>1. Different meanings: asset structure refers to the proportion of various assets in the total assets of an enterprise. Capital structure refers to the value composition and proportional relationship of various types of capital of an enterprise, which is the result of the financing combination of an enterprise in a certain period.

2. Different ratios: Asset structure refers to the ratio within assets, such as current asset ratio, liquid asset ratio, etc. Capital structure is the ratio of assets to liabilities, which generally refers to the debt ratio.

3. Different forms: the capital structure is divided into borrowing or investment, and the asset structure of Dongchun is divided into liquid or fixed.