The difference between financial assets and tangible assets

Financial assets are the legal relationships stipulated in the contract, such as receivables, loans, investments, etc.; Tangible assets are machinery and equipment.

Tangible assets refer to those assets with physical form, including fixed assets and current assets, and tangible assets mainly include: buildings, machinery, equipment and other assets with form. In the narrow sense, the tangible assets usually refer to the fixed assets and working capital of the enterprise.

Tangible assets in a broad sense include all factors of production such as funds, resources, products, equipment, equipment, plants, and talent information. Tangible assets refer to those assets with physical form, including fixed assets and current assets, and tangible assets mainly include: buildings, machinery, equipment and other assets with form.

Tangible assets in the narrow sense usually refer to the fixed assets and working capital of an enterprise. In a broad sense, tangible assets include all factors of production such as capital, resources, products, equipment, equipment, plants, and talent information. Tangible assets refer to those assets that have a physical form, including fixed assets and current assets, and tangible assets mainly include:

Assets, such as buildings, machinery, and equipment. Tangible assets in the narrow sense usually refer to the fixed assets and working capital of an enterprise. In a broad sense, tangible assets include all factors of production such as capital, resources, products, equipment, equipment, plants, and talent information.

There are three types of financial assets, namely, financial assets measured at amortized cost; financial assets at fair value through other comprehensive income; Financial assets at fair value through profit or loss.

Financial assets refer to all certificates that represent future earnings or legal claims to assets, also known as financial instruments or **. It refers to the assets in the form of value owned by units or individuals, and is a kind of right to claim physical assets. A financial asset is a general term for any financial instrument that can be traded on an organized financial market and has a real** and future valuation.

The most important feature of financial assets is the ability to provide their owners with a flow of money income in the market at the spot or forward.

Financial assets include all financial instruments that are made available to the financial markets. However, whether it is a physical asset or a financial asset, it can only be called an asset if it is the investment object of the holder. If we examine the cash issued by the bank and the bonds issued by the enterprises in isolation, it cannot be said that they are financial assets, because for the banks and enterprises that issue them, the cash and bonds are a liability.

Therefore, cash, deposits, certificates, bonds, etc. cannot simply be called financial assets, but should be called financial instruments.

Financial assets measured at amortized cost, financial assets measured at fair value through other comprehensive income, and financial assets measured at fair value through profit or loss

Under the new standard, there are three categories of financial assets: financial assets measured at amortized cost, financial assets measured at fair value through other comprehensive income, and financial assets measured at fair market closing value through profit or lossA financial asset measured at amortized cost.

The business model of the enterprise to manage the financial asset is to collect the contracted cash flow as the goalThe contractual terms of the financial asset provide that the cash flows generated on a specific date are only payments of principal and interest on the basis of the outstanding principal amountfinancial assets at fair value through other comprehensive income;

The business model of the enterprise to manage the financial assets is not only to collect the cash flow of the contract, but also to ** the financial assetsThe contractual terms of the financial asset provide that the cash flows generated on a specific date are only payments of principal and interest on the basis of the outstanding principal amountFinancial assets at fair value through profit or loss.

1. Financial assets measured at amortized cost.

The purpose of holding is to collect interest according to the principal, and the principal is recovered at maturity, without involving trading in the middle, and is valued at cost, and the interest on the lease is included in the profit or loss during the burying period, without considering the change in fair value.

The general purchase of bonds falls into this category.

2. Financial assets measured at fair value through other comprehensive income.

The difference between this type and the previous category is that it may be ** in the middle, so it needs to be measured at fair value, but the change in fair value caused by the uncertainty of trading will not be included in the current profit or loss, while the increase is included in other comprehensive income and will not affect the income statement data.

It generally includes other debt investments and other equity instrument investments.

3. Financial assets measured at fair value through profit or loss.

The purpose of holding assets is to wait until the first to earn income, so the change in fair value is directly included in the current profit or loss, affecting the income statement.

It is generally a trading financial asset.

The first thing to divide into three types of assets is to look at the characteristics of the cash flow of the contract, whether it requires principal + interest, or earns the price difference between buying and selling greeting codes; The second depends on the business model of management, whether it is ready to hold maturity or prepare**.

The differences between financial assets and operating assets are as follows:

1. The scope of inclusion is different

Financial assets include 20 items, namely, income from electric power construction, income from the construction of the Three Gorges Project, income from road maintenance fees, income from vehicle purchase surcharges, income from railway construction, income from highway construction, income from civil aviation infrastructure construction, income from postal and telecommunications surcharges, and income from port construction fees.

The operating assets include value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, and vehicle and vessel tax paid by enterprises in accordance with the law.

2. The calculation method is different

The formula for calculating financial assets is:

Net operating income = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from rental housing, net income from leasing other assets and net rent converted from self-owned housing, etc. Net property income does not include premium income from the transfer of ownership of assets.

The formula for calculating operating assets is expressed as: per capita disposable income real growth rate = (per capita disposable income in the reporting period, per capita disposable income in the base period) Household consumption ** index -100%.

3. The scope of nature is different

Financial assets: generally refers to the total quantity and amount produced by industrial enterprises, including unsold inventories that have not yet generated revenue;

The operating assets are the sum of the main business income, operating income, and other business income, and the total income of some circulation enterprises is calculated as the difference income, that is, gross profit.

4. The basic unit of accounting is different

The basis of accounting is different, financial assets are based on industrial activity units, while operating assets are based on independent accounting units.

5. The functions are different

Financial assets are responsible for the unified management of the property and materials of the unit, conduct a property inventory once a year, and improve the system of safekeeping, receiving, maintaining, compensating, scrapping, reporting losses and personnel transfer and handover, so as to ensure that the accounts are consistent.

The operating assets are responsible for organizing the preparation of the unit's fund raising plan and use plan, and organizing the implementation. The fund-raising plan and the use plan should be combined with the unit's business and business decision-making, as well as production, operation, sales, labor, technical measures and other plans, on an annual, quarterly and monthly basis, and according to the economic accounting responsibility system of the enterprise, the plan indicators will be decomposed and implemented, and the implementation will be supervised. According to the requirements of production and operation development and saving funds, organize relevant personnel, reasonably approve the quota of funds, strengthen the management of the use of funds, and improve the effect of the use of funds.

According to the requirements of the combination of management and the centralized and hierarchical management of funds, formulate the implementation measures for fund management and accounting, and organize relevant departments to implement them.

Encyclopedia - Financial assets.

Encyclopedia - Operating assets.

Typical financial assets are ** and bonds, and a concept opposite to financial assets is physical assets, the difference between financial assets and other assets:

1. The role is different; Although financial assets do not directly produce social wealth, they can indirectly promote the productive capacity of the economy.

2. The value is different; The value of financial assets is determined by the physical assets behind it, it has no value in itself, if the physical assets behind him are lost, then the corresponding financial assets are worthless, just like if the listed company goes bankrupt, its ** is no longer valuable.

3. Different representations; From a balance sheet perspective, physical assets appear only on the asset side, while financial assets appear on the left and right sides, and some of them can cancel each other out.

4. Different meanings; The amount of financial assets does not directly represent the wealth of society.

Types of financial assets. Specifically, it is divided into: 1.

:* represents the ownership of the company, and owning it is equivalent to holding a part of the company's property and interests. Trading on the market, the stock price will fluctuate with changes in the company's performance, market conditions, and other factors.

2.Bonds: Bonds represent a type of debt that the debtor promises to creditors to pay interest and repay the principal. Ordinary investors can invest in the form of purchasing treasury bonds, corporate bonds, convertible bonds, etc. Bonds usually have a fixed interest rate and a maturity.

3.Currency market instruments: Money market instruments are some short-term debts, bills and other financial products, such as commercial papers, short-term bank deposit certificates, etc. These tools are usually used for short-term cash flow in trouser shops, with relatively low returns and low risks.