What does an asset include? What are the company s 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, and fixed assets according to liquidity.

Intangible assets and other assets.

Assets refer to the resources that are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise as a result of past transactions or events. Anything of commercial or exchange value owned by any business entity, business or individual. Assets can be divided into current assets and non-current assets according to their liquidity (turnover and liquidity of assets).

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

Assets are economic resources owned or controlled by enterprises, natural persons, and the state that can be measured in monetary terms, including various incomes, creditor's rights, and others.

Assets are one of the most basic elements of accounting, along with liabilities and owners' equity.

Common constituent accounting equations.

Become the foundation of financial accounting.

in accounting identities.

Medium: Assets = Liabilities + Owners' Equity.

1. Before settlement: assets = liabilities + owners' equity + income - expenses.

Assets = Liabilities + Owners' Equity + Profits.

2. After settling the accounts: assets = liabilities + owners' equity.

Assets refer to the economic resources owned or controlled by an enterprise that can be measured in monetary terms, including various property, claims and other rights. There are many different classifications of a company's assets based on different criteria.

For example, according to liquidity, assets can be divided into current assets and non-current assets.

Current assets refer to cash and assets that can reasonably be expected to be realized, ** or consumed within a business cycle of one year or more, mainly including monetary funds, short-term investments, receivables and prepayments, inventories, expenses to be amortized, etc.

Non-current assets, also known as long-term assets, refer to assets that are used for medium and long-term use or held for a certain purpose for the purpose of production and operation, including long-term investment (refers to investment that is not intended to be realized within one year, including long-term debt investment, long-term equity investment and other long-term investment), fixed assets, intangible assets and other assets (such as long-term amortized expenses).

Assets are divided into current assets, fixed assets, long-term assets, intangible assets, deferred assets, biological assets and other assets according to their liquidity (i.e., the liquidity and ability to pay of assets).

Assets in accounting mainly include current assets, long-term investments, fixed assets, intangible and deferred assets, other long-term assets, deferred taxes, etc., that is, the total assets of the balance sheet of the enterprise.

Current assets include five types of monetary funds, short-term investments, receivables, inventories, and prepaid items, but monetary funds with special purposes cannot be regarded as current assets.

Assets include current assets, fixed assets, and intangible assets.

Current assets include liquid assets and inventories.

Liquid assets: Assets that can be converted into cash immediately or quickly, including cash, bank deposits, valuable**, etc.

Inventory includes: raw materials, finished products, semi-finished products, etc.

Fixed assets: assets with a value of more than 2,000 yuan and a service life of more than 1 year.

Intangible assets: assets that can be measured in currency and have no specific form, such as technical rights, goodwill, etc.

Asset classification. Classification According to different criteria, assets can be divided into different categories. According to the length of the consumption period, it can be divided into current assets and long-term assets; Long-term assets can be further classified according to their specific form; According to whether there is a physical form, it can be divided into tangible assets and intangible assets.

At present, in China's accounting practice, assets are divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other categories based on these classification standards.

1) Current assets.

means assets that are expected to be realized, ** or consumed during an ordinary business cycle, or held primarily for trading purposes, or expected to be realized within one year from the balance sheet date, and cash or cash equivalents that are not subject to restrictions on the ability to exchange other assets or liquidate liabilities within one year from the balance sheet date. Including cash in hand, bank deposits, trading financial assets, interest receivable, dividends receivable, other receivables, receivables and prepayments, inventories, etc.

2) Long-term investment.

Refers to investments that are not intended to be realised within one year, including ** investments, bond investments, insurance investments and other investments.

3) Fixed assets.

It refers to assets with a service life of more than one year, a unit value above the specified standard, and the original material form maintained during use, including houses and buildings, machinery and equipment, transportation equipment, tools and appliances, etc.

4) Intangible assets.

It refers to the assets that have been used by an enterprise for a long time without physical form, including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, goodwill, etc.

v) Deferred assets.

It refers to various expenses that cannot be fully included in the current profit or loss and should be amortized in installments in subsequent years, including start-up expenses and improvement expenses of leased fixed assets.

Special assets. It refers to the core values of the enterprise, personal interests and preferences, the ability and creativity of entrepreneurs that are difficult to imitate, the political and business network, the special leadership and management style, and the secret competitive advantage.

Assets include the following:

1. Current assets: refer to assets that can be realized and consumed within one year or within a business cycle of more than one year, including cash and bank deposits;

2. Long-term investment: refers to investment other than short-term investment, covering all kinds of equity investments that are held for more than one year, bonds that cannot be realized or are not ready to be realized, as well as other bond investments and other bond investments;

3. Fixed assets: refers to the buildings, houses, machinery and means of transportation that have been used for more than one year, as well as other equipment, appliances and tools related to production and operation;

4. Intangible assets: refer to non-monetary long-term assets that are not in physical form held by enterprises for the purpose of producing goods or providing labor services, or for management purposes;

5. Other assets: refer to assets other than current assets, long-term investments, fixed assets and intangible assets.

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

Assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to liquidity.

Assets refer to the resources that are owned or controlled by the enterprise before the auction and are expected to bring economic benefits to the enterprise as a result of past transactions or events.

A company's assets are all the company's assets at the company's disposal. Including the company's own assets composed of shareholders' capital contributions, which are the company's capital, as well as the company's liabilities and other shareholders' rights and interests formed by the company's bonds issued externally and loans to banks. Therefore, the company's assets are larger than the extension of the company's capital.

Assets include cash in hand, bank deposits, other monetary funds, trading financial assets, materials in transit, raw materials, fixed assets, intangible assets, deferred tax assets, construction in progress, construction materials, inventory commodities, long-term equity investment and other accounts.

It also includes the accounts that the accounting entity can claim equity: notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, and other accounts receivable.

It also includes the reduction of assets and the reduction of provisions: bad debt provisions, material cost differences, long-term equity investment impairment provisions, long-term receivables, accumulated depreciation, fixed assets impairment provisions, fixed assets liquidation, accumulated amortization, intangible assets impairment provisions, long-term amortized expenses, property gains and losses to be disposed of, etc.

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.

To recognize a resource as an asset, it needs to meet the definition of an asset and meet both of the following criteria:

The economic benefits associated with this resource are likely to flow to the enterprise.

The cost or value of the resource can be reliably measured (monetary measurement) on a mu basis

Liabilities: short-term borrowings, deposited margins, borrowed funds, borrowed from ** banks, absorbed deposits, interbank deposits, discounted liabilities, transactional financial liabilities, and funds from the sale and repurchase of financial assets.

Liability accounts can be further divided into current liability accounts and non-current liability accounts according to the different strength of liquidity. It is an account used to reflect the increase or decrease of the company's liabilities and its balance.

According to its composition, owners' equity is divided into three categories: invested capital, capital reserve and retained earnings.

Other assets mainly include: clan salaries, office expenses, training expenses, travel expenses, printing source hail fees, registration fees, and borrowing costs that are not included in the value of fixed assets.