What are the non operating assets and what are the accounting accounts of the non operating assets?

Non-operating assets refer to various assets that do not directly participate in or serve the production and operation process.

Non-operating assets refer to various assets that do not directly participate in or serve the production and operation process. For example, the buildings and equipment of factory-run children's schools, staff canteens, staff hospitals and other welfare facilities are all non-operating assets.

To use a simple analogy:

If your unit produces flour, then the equipment used by your company to produce flour and the mounts and computers of the boss for the production of flour can be regarded as operating fixed assets.

But if your company also has an attached infirmary with an X-ray machine, then it is a non-operating fixed asset.

But on the other hand, if your company is a hospital, then the X-ray machine is an operating fixed asset, and the flour machine in your canteen is a non-operating fixed asset, and of course the boss's mount and computer are also operational fixed assets.

Therefore, the division of an asset into operating and non-operating is based on the business scope of the unit, not according to the assets, and the same assets can be operating or non-operational.

Non-operating state-owned assets refer to the assets occupied and used by public institutions to complete the national career 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 pure welfare facilities such as staff dormitories, canteens, bathrooms, kindergartens, schools, and guest houses that have not been renovated).

According to the general understanding, hospitals, staff dormitories, kindergartens, bathrooms, schools, guest houses, canteens, libraries, cultural activity centers, etc. in an enterprise are all non-operating assets and should be defined according to the circumstances.

As a non-operating asset, it has three characteristics:

1) unproductive in the field of configuration;

2) Serviceability of the purpose of use;

3) The indirectness of compensation and expansion funds.

According to the above characteristics, the specific contents of non-operating assets are as follows:

Assets in the possession of the social management sector.

Assets held by social welfare benefits.

Assets held by the Corporate Services segment.

Therefore, non-operating assets involve the following accounts.

Cash, bank deposits, fixed assets.

Low-value consumables, other receivables. Wait.

Legal analysisNon-operating state-owned assets refer to the assets occupied and used by public institutions to complete the national career 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 pure welfare facilities such as staff dormitories, canteens, bathrooms, kindergartens, schools, and guest houses 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.

Operating assets are relative to financial assets, including land, buildings, machinery and equipment, etc. Inventory, accounts receivable, prepaid accounts and other assets related to our daily business activities are operating assets. Operating assets are relative to financial assets.

Operating assets include land, buildings, machinery and equipment, etc. Inventories, accounts receivable, prepaid accounts and other assets related to daily business activities are operating assets.

Legal analysisCompany Law of the People's Republic of China Article 20 Shareholders of the company shall abide by laws, administrative regulations and the articles of association of the company, exercise their rights as shareholders in accordance with the law, and shall not abuse their rights to harm the interests of the company or other shareholders; The independent status of the company's legal person and the limited liability of shareholders shall not be abused to harm the interests of the company's creditors. Where a shareholder of a company abuses his rights as a shareholder and causes losses to the company or other shareholders, he shall be liable for compensation in accordance with law. Where a shareholder of a company abuses the independent status of the company's legal person and the limited liability of shareholders to evade debts and seriously harm the interests of the company's creditors, they shall be jointly and severally liable for the company's debts.

Criminal Law of the People's Republic of China》 Article 271 Employees of companies, enterprises, or other units who take advantage of their positions to illegally take possession of the unit's property, and the amount is relatively large, shall be sentenced to up to three years imprisonment or short-term detention and shall also be fined; where the amount involved is huge, a sentence of between three and ten years imprisonment and a concurrent fine is to be given; where the amount is especially huge, the sentence is 10 or more years imprisonment or indefinite imprisonment and a concurrent fine. Where personnel of state-owned companies, enterprises, or other state-owned units engaged in official business and personnel appointed by state-owned companies, enterprises, or other state-owned units to engage in public affairs in non-state-owned companies, enterprises, or other units engage in the conduct described in the preceding paragraph, they are to be convicted and punished in accordance with the provisions of articles 382 and 383 of this Law.

Non-operating assets include assets owned by social management departments, assets owned by social welfare and welfare, and assets owned by enterprise service departments. For example, hospitals, staff dormitories, kindergartens, bathrooms, schools, guest houses, canteens, libraries, cultural activity centers, etc. in enterprises are all non-operating assets.

There are three characteristics of non-operating assets:

1. Unproductive in the field of configuration.

Second, the purpose of use of the sedan finch service.

3. The indirectness of compensation and expansion funds.

Corresponding to non-operating assets, they are operating assets.

Operating assets are assets that can provide goods or services to the society in the process of production and circulation. The user of operating assets is generally an enterprise with the status of a legal person; The operation of operating assets should be based on the principle of pursuing economic benefits. 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.

Operating Sun Kai assets include assets held by the enterprise for profit purposes and actually have profitability. Monetary funds, receivables arising from business transactions, inventories, plants, equipment, production land, etc. are all operating assets.

In the accounting profession, operating assets include cash in hand, accounts receivable, inventory and other items.

Non-operating assets.

The code chain refers to the assets occupied and used by public institutions to complete the national career development plan and carry out business activities, as well as the assets that old state-owned enterprises do not directly participate in or serve in 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.

Extended Information] Three characteristics of non-operating assets:

1.Configure the unproductive nature of the domain.

2.Serviceability for the purpose of use.

3.The indirectness of compensation and expansion funds**.

The specific contents of non-operating assets include the following:

1.Assets in the possession of the social management sector.

2.Assets held by social welfare benefits.

3.Assets held by the Corporate Services segment.

Manage. As an important group of non-operating state-owned assets, budget units should focus on solving problems in the course of reform by turning the assets in their hands into assets of efficiency and performance in the course of management, and they should adapt to the situation, strive for reform, standardize management, and improve efficiency in a balanced manner. Actively do a good job in the following six aspects:

Do a good job in ideological understanding projects.

Unified thinking and understanding is the management of non-operational state-owned assets.

The foundation. To this end, it is necessary to ensure that the thinking at the three levels of law making, law enforcement, and application of law should be unified to the level of how to do a good job in the management of non-operational state-owned assets.

Achieve the unity of understanding in four aspects:

1.To do a good job in the management of non-operating state-owned assets, we must follow the reform ideas;

2.To do a good job in the management of non-operational state-owned assets, we must work together from top to bottom;

3.To do a good job in the management of non-operating state-owned assets, Chi Zhi Sun Li must look at the problem;

4.Doing a good job in the management of non-operational state-owned assets must be carried out in accordance with the law.

Establish a feasible legal project.

Although the Accounting Act

It has been in place and implemented for many years, but further enhancements are needed to improve the asset management aspect. At the same time, it is necessary to continue to proceed from the requirements of maintaining the management of state-owned assets and implement the "Procurement Law."

When the time is ripe, formulate the "Rules for the Implementation of State-owned Assets Management of Budget Units".

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.

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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.