What are the contents of debt assets? What are the accounts included in the debt 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.

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, and the accounting equation that is common to liabilities and owners' equity has become the basis of financial accounting.

In the accounting identity: 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.

Creditor's rights include fixed assets and cash flows

First of all, creditor's rights refer to all kinds of creditor's rights that have the nature of assets in terms of legal nature, and are formed by various economic and legal entities in the process of financing monetary property and other property, and enjoy the property of value-added income claims.

The specific forms of creditor's rights assets mainly include: creditor's rights assets formed in the form of transfer of the right to use money in various deposit and loan activities; Creditor's rights assets formed in the form of transfer of commodity ownership in various commercial exchanges; and other creditor's rights assets formed in economic banquet and economic activities.

The common accounts receivable and temporary accounts receivable in the assets belong to a creditor's right in the enterprise, and the common accounts belonging to the creditor's rights are: notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, other receivables, bad debt provisions, long-term receivables, etc.

Creditor's rights include contractual claims, claims arising from tortious acts, claims without cause, and claims for unjust enrichment. According to the number of creditors, claims can also be divided into single claims and majority claims; Or according to the performance of the debt, it can be divided into simple claims and optional claims.

Legal basis. Article 118 of the Civil Code.

Civil entities enjoy creditor's rights in accordance with law.

Article 119.

A contract established in accordance with the law is legally binding on the parties.

Article 120.

Where civil rights and interests are infringed, the infringed party has the right to request that the infringer bear tort liability.

Article 121.

A person who does not have a statutory or contractual obligation to manage in order to avoid the loss of the interests of others has the right to request the beneficiary to reimburse the necessary expenses incurred thereby.

Article 122.

If another person obtains an improper benefit without legal basis, the person who has suffered the loss has the right to request the return of the improper benefit.

Creditor's rights refer to all kinds of creditor's rights that have the attributes of assets in legal nature; It is the property formed by various economic and legal entities in the process of financing monetary property and other property, and enjoys value-added income claims.

The specific forms of creditor's rights assets mainly include: creditor's rights assets formed in the form of transfer of the right to use money in various deposit and loan activities; Creditor's rights assets formed in the form of transfer of commodity ownership in various commodity exchanges; and other creditor's rights assets formed in economic activities.

Creditor's rights assets include: personal consumption credit asset package, commercial loan asset package, blind real estate mortgage asset package, credit card arrears asset package, bad debt asset package, etc.

1. Personal consumption credit asset package.

The personal consumption credit asset package is formed by the loans provided by banks, credit companies or other member institutions on the basis of individual applications. These loans are typically used to purchase large consumer durables (such as homes, cars, etc.). Such portfolios carry a higher level of risk, as borrowers are more likely to default and are more likely to become more risky during periods of economic weakness.

2. Commercial loan asset package.

Commercial loan asset package is an investment product formed by the collection of various types of loans issued by commercial banks to small and medium-sized enterprises or operators. These loans are mainly used for various purposes such as equipment purchase and business expansion. Such asset portfolios are often widely used as an asset allocation tool with relatively stable returns, but they have a low level of risk when commodity markets are expected and the financial system is functioning normally.

3. Real estate mortgage asset package.

Real estate mortgage packages are derived from mortgages or other mortgages issued by banks to borrowers and are typically used to purchase homes and other real estate. Mortgage loans are seen as a safer form of debt because they are usually secured by the assets of the home, which have the advantages of a mature financial environment and a slow-moving financial market.

4. Credit card arrears asset package.

This type of asset package consists of personal lines of credit (e.g. credit card statements, consumer installments, etc.) provided by banks. This type of debt asset package is generally considered to be relatively risky due to its short-term nature and the nature of the non-collateralized assets. Investors are required to conduct an extensive risk review of the responses and plans for these portfolios when making their selections.

5. Bad debt asset package.

These assets are acquired from defaulted or overdue loans and debts held by financial institutions. These loans are considered to have a higher risk, bad stain and are therefore relatively low. However, some investors will try to make a better return by minimizing losses and recovering or restructuring the loan by asking for ** principal.