Are all monetary funds financial 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 usually refer to the assets formed by the company's cash in hand, bank deposits, other monetary funds (such as foreign exchange deposits, cashier's check deposits, bank draft deposits, credit card deposits, letter of credit margin deposits, investment deposits, etc.), accounts receivable, loans, other receivables, equity investments, debt investments and derivative financial instruments.

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.

Financial assets. It is relative to non-financial assets, and the classification of financial assets is not based on whether there is interest or not. One of the essential attributes of assets is that they can bring income, and if there is income, there must be interest. Monetary funds.

There must also be interest. It is just necessary to understand that monetary funds are not cash, but a broad concept that includes bank deposits, short-term financial instruments, etc. Thank you.

1. Monetary funds will not be impaired.

2. The increase or decrease in the book value of trading financial assets is reflected through the "fair value change profit or loss", so there is no such thing as impairment.

3. Assets that can be impaired can be divided into financial assets and physical assets, financial assets include: held to maturity investment, available financial assets, but also include financial enterprises' "loans", accounts receivable bad debt provisions, is also a kind of impairment, physical assets include: fixed assets (fixed assets impairment provisions), long-term equity investment (long-term equity investment impairment provisions), inventory (inventory decline provisions), intangible assets (intangible assets impairment provisions).

4. What impairments can be reversed? Among financial assets: held-to-maturity investments and available financial assets (debts) can be reversed through profit or loss, and financial assets (equity instruments) available for ** cannot be reversed through profit or loss, but must be transferred to capital reserve - other capital reserve.

Among the physical assets, only the provision for inventory decline can be reversed, and the others, once accrued, cannot be reversed in subsequent accounting periods.

I only know that it belongs? Why do I also take the inspection?

Tradable financial assets are non-monetary assets.

Monetary assets include cash in hand, bank deposits, accounts receivable, notes receivable, bond investments to be held to maturity are monetary assets, and monetary assets include monetary funds and assets that can be received in fixed or determinable amounts. Other assets are non-monetary assets, such as inventories, fixed assets, intangible assets, long-term equity investments, and bond investments that are not intended to be held to maturity.

Tradable financial assets refer to bond investments, ** investments and ** investments held by enterprises for trading purposes.

Cash-like assets refer to the monetary funds held by the enterprise and the assets that will be received in a fixed or determinable amount, including cash, bank deposits, accounts receivable and notes receivable, and bond investments that are ready to be held to maturity. The first question is C.

Cash flow is an important concept in modern finance, which refers to the general term of cash inflow, cash outflow and total amount generated by an enterprise through certain economic activities (including operating activities, investment activities, financing activities and non-recurring items) in a certain accounting period according to the cash payment system. That is: the amount of cash and cash equivalents in and out of the enterprise in a given period.

Select D for the second question.

Note: Cash assets in a broad sense include cash in hand, bank deposits and other monetary funds. Cash-like assets are the most liquid assets and are part of monetary assets.

The difference between equity assets, fixed income assets and cash assets:

1. Equity assets include **, ** and hybrid**, warrants, etc.;

2. Fixed income assets include: treasury bonds, financial bonds, corporate bonds, convertible bonds, short-term financing bonds, central bank bills and bonds**;

3. Cash-like assets include cash, bank deposits, money market** and reverse repurchase of bonds with a maturity of less than 7 days.

Of course, monetary funds are tangible assets, and it can even be said that monetary funds are the primary form of corporate assets. In addition, tangible assets are the opposite of intangible assets, and intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises without physical form, so from the definition of intangible assets, monetary funds are also tangible assets.

Intangible assets are divided into broad and narrow senses, and intangible assets in the broad sense include monetary funds, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have a material entity, but are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, i.e., patent rights, trademark rights, etc. are referred to as intangible assets.

Funding refers to money management. Broadly speaking, it is consistent with the concept of "assets", but it has a narrower scope, such as monetary funds in particular, or working capital in particular.

Capital refers to the amount of money that is invested, and is a value that can bring surplus value.

Money is the material and symbolic appendage of people's commodity values.

Capital is broader than capital, and capital can be physical or abstract. It can include plant, equipment, machinery, and so on. Money is a part of the liquid assets that are part of the capital.

Capital and money are distinguished by the following:

First, they exist in different forms.

Money as money exists only in the form of money; Capital, on the other hand, exists in various forms such as money and capital goods (i.e., means of production), and each reflects a specific material content. Although the basic form of existence of capital still exists in the form of money, because its function is to use it as a means to obtain more money, other means such as manpower and material resources that are compatible with it are also capitalized.

Second, they are used for different purposes and results.

Money, as currency, plays a general function of purchase and payment, mediates commodity exchange, and obtains the same amount of use value; The purpose of capital as a means of purchase and payment is to use it as a means of seeking new and more wealth, and to combine people, money, and materials to form a capital combination, bringing about new benefits and value multiplication.

Thirdly, they differ in their areas of activity.

Money as money is constantly circulating and circulating in the field of circulation, and other things being equal, the faster the capital circulates, the greater the amount of multiplicative value it brings. They have different use values and values, as money is different from the special use value and value of general commodities, the so-called special use value refers to the use of it to buy all other goods and services, the so-called special value refers to the "purchasing power of money";

The so-called special use value of capital refers to its use as the glue of the means of production and labor, and produces new value and the multiplication of value, and the so-called special value refers to the special "**" that is, the interest rate of capital is expressed.

Fourth, they are not identical in number.

The amount of capital in the whole society is greater than the amount of money in the whole society, because under the impetus of money capital, other means of creating wealth also depend on money capital for their existence, and change the nature of existence into a kind of capital, so that the amount of capital of the whole society has increased to two parts: human capital and other non-human capital other than money. For example, the ownership capital, which is reflected in various valuables**, forms fictitious capital, and they receive income in the form of interest or dividends by virtue of the ownership of the capital.

This capital may be an intangible asset such as goodwill, which is not directly converted from money, but increases the total amount of social capital. However, when viewed only from the amount of money in circulation in society as a whole, the amount of money in circulation is equal to the sum of money as a general means of purchase and payment plus the amount of money as capital.