What are the operating long term assets?

Long-term operating assets are: 1. Long-term equity investment 2. Fixed assets 3. Construction in progress 4. Intangible assets 5. Deferred income tax assets Long-term operating liabilities are naturally long-term liabilities that are not allowed to pay interest, mainly including: 1

Long-term payables, excluding financial liabilities arising from financial leases 2Non-interest-bearing payables 3Deferred tax liability 4

Deferred earnings 5Other long-term liabilities that do not require interest payments.

Long-term assets are assets that are not used exclusively for business activities for sale and have a long economic life. In enterprises in Western countries, long-term assets usually include the following: (1) real estate, buildings and equipment (also called factory equipment), including buildings, land, machinery, tools and equipment, appliances and their devices, transportation equipment, etc.; (2) natural resources, such as forests, oil wells, mines, etc.; (3) Intangible assets are specific rights owned by an enterprise that can bring economic benefits to the enterprise without physical form, such as patent rights, trademark rights, copyrights, and the reputation of the enterprise.

Long-term assets are generally reflected in the asset accounts at their original value. In addition to the fact that depreciation is not accrued for land, depreciation should be withdrawn on time for factory equipment; Natural resources such as mines should be depleted in each period; Intangible assets such as patents should be amortized on a daily basis. In the balance sheet of an enterprise, long-term assets are generally not included in long-term investments and are usually listed separately, while intangible assets should reflect their original value and current net worth, respectively.

Classification] Long-term assets include long-term investments, fixed assets, intangible assets, deferred assets, and other long-term assets.

1) Long-term investment. Long-term investments are those in which money is invested in assets that are impossible or not intended to be liquidated within a year, including ** investments, bond investments, and other investments.

2) Fixed assets. Fixed assets refer to assets with a service life of more than one year, a unit value above the specified standard, and an asset that maintains its original material form during use, including houses and buildings, machinery and equipment, transportation equipment, tools and appliances, etc.

3) Intangible assets. Intangible assets refer to non-monetary assets that do not have a physical form, such as patent rights, trademark rights, copyrights, land use rights, non-patent rights, etc.

4) Deferred assets. Deferred assets refer to various expenses that cannot be fully included in the profit or loss of the current year and should be amortized in subsequent years, including start-up costs, improvement and overhaul expenses of leased fixed assets, etc.

5) Other assets. The company's other assets refer to long-term assets other than current assets, long-term investments, fixed assets, intangible assets, and deferred assets.

Net operating assets are classified according to the length of the period: operating working capital and net operating long-term assets.

From "net operating assets, operating assets, operating liabilities, net liabilities, shareholders' equity", it can be obtained:

Operating current assets Operating long-term assets) (Operating current liabilities Operating long-term liabilities) Net liabilities Shareholders' equity.

Operating current assets Operating current liabilities) (Operating long-term assets Operating long-term liabilities) Net liabilities Shareholders' equity.

Operating working capital, net operating long-term assets, net liabilities, shareholders' equity.

The above formula indicates:

1) "Operating working capital" and "net operating long-term assets" need to be financed from net liabilities and shareholders' equity (i.e. net invested capital);

2) "Operating working capital" can be regarded as operating current assets financed by net liabilities and shareholders' equity (i.e., capital provided by investors), i.e., funds required for operating current assets, and after a part of the operating current liabilities spontaneously generated by business activities are satisfied, the remaining part (operating working capital) must rely on net liabilities and shareholders' equity (i.e., capital provided by investors) for financing;

3) "Net operating long-term assets" can be regarded as operating long-term assets that rely on net liabilities and shareholders' equity (i.e., capital provided by investors) to finance, i.e., the funds required for operating long-term assets, after the operating long-term liabilities spontaneously generated by business activities meet a part, the remaining part (net operating long-term assets) must rely on net liabilities and shareholders' equity (i.e., capital provided by investors) to finance.

Available as a financial asset.

Long-term equity investment.

Fixed assets, construction in progress, intangible assets, exploration costs, deferred tax assets.

The so-called operating assets mainly refer to the assets that are held by the enterprise for profit purposes and actually have profitability. The user of operating assets is generally an enterprise with the status of a legal person, and the operation of operating assets should be based on the principle of pursuing economic benefits. Assets used for production and operation, including monetary funds, receivables arising from business transactions, inventory, plant, equipment, production land, etc., should be accurately calculated and filled in according to the analysis of each accounting account, otherwise the current assets are roughly included.

plus fixed assets (plant, equipment) + intangible assets.

land). In existing enterprises, inventory, fixed assets, receivables, payables, etc. are all operating assets. But if you **, bonds are financial assets.

In general, the items of operating assets include cash on hand and accounts receivable.

inventory and other items. Operating liabilities include notes payable, accounts payable and other items, excluding short-term borrowings, short-term financing bonds, long-term liabilities and other financing liabilities.

Extended information: 1. The sales percentage method first assumes that there is a stable percentage relationship between certain assets and sales, estimates the amount of assets according to the proportional relationship between sales and assets, and estimates the corresponding liabilities and owners' equity according to the amount of assets.

In turn, the level of funding needs is determined.

2. Compare the balance sheet.

Split management statements, net operating assets = operating working capital.

Net operating long-term assets = operating working capital Operating long-term assets - long-term operating liabilities; In existing enterprises, inventory, receivables, payables, etc. are all operating assets. But if you **, bonds are financial assets. Long-term equity investment.

Fixed assets, intangible assets, etc. are net assets; Business entity value, equity value, net debt value.

3. Non-operating assets quietly refer to the assets occupied and used by public institutions to complete the national business development plan and carry out business activities, as well as the assets of old state-owned enterprises that do not directly participate in or serve the production and operation (including staff dormitories, canteens, bathrooms, kindergartens, schools, guest houses and other pure welfare facilities that have not been renovated). Operating assets refer to the assets used by public institutions to engage in production and business activities. The conversion of non-operating assets into operating assets refers to an economic behavior in which a public institution converts non-operating assets for business use in accordance with relevant national policies and regulations on the premise of ensuring the completion of the normal work of the unit.

Legal analysis: operating assets include monetary funds, receivables generated by business transactions, inventory, plants, equipment, production land, etc., legal basis: Article 5 of the Company Law of the People's Republic of China The company engaged in business activities must comply with laws and administrative regulations, abide by social morality, business ethics, honesty and trustworthiness, accept the supervision of the public and assume social responsibility.

The legitimate rights and interests of the company are protected by law and are not infringed.

Operating assets account includes raw materialsAccounts receivable, prepaid accounts, inventory goods,Fixed assets, intangible assets,Long-term equity investment. , bank deposits and cash on hand, etc. Business assets refer to the assets involved in the sale of goods or the provision of services.

Operating assets.

It is an asset that can provide goods or services for the society in production and circulation, and the user unit is generally an enterprise with the status of a legal person.

assets. <>

The difference between operating assets and non-operating assets

Operating assets mainly refer to the assets held by the enterprise for profit purposes and actually have profitability. Non-operating assets are mainly assets owned and used by public institutions to complete the national career development plan and carry out business activities, as well as assets of old state-owned enterprises that do not directly participate in or serve production and operation.

The user of operating assets is generally an enterprise with the status of a legal person, and the operation of operating assets should be based on the pursuit of economic benefits.

for the principle. The purpose of use of non-operating assets is service, the allocation field is non-productive, and the capital of asset compensation and expansion is indirect, so non-operating assets generally include assets occupied by social management departments, assets occupied by social welfare and welfare, and assets occupied by enterprise service departments, such as hospitals, staff dormitories, kindergartens, bathrooms, etc. in enterprises are non-operating assets.

Operating assets are assets that can provide goods or services to society in production and circulation. From an accounting point of view, the so-called operating assets mainly refer to the assets held by the enterprise for profit purposes and actually have profitability.

User: Generally an enterprise with the status of a legal person.

Operating principles: The operation of operating assets should be based on the principle of pursuing economic benefits.

Operating assets include monetary funds, receivables arising from business transactions, inventories, plants, equipment, production land, etc.