1. The calculation method of total assets.
The calculation of total assets usually includes two categories: current assets and non-current assets. Current assets include cash, bank deposits, accounts receivable, inventory, etc.;Non-current assets mainly include long-term investments, fixed assets, intangible assets, etc. When calculating, it is necessary to account for these two types of assets one by one, and finally sum them.
2. Give examples.
Let's take a simple manufacturing company as an example to illustrate how to calculate its total assets. The company's current assets include bank deposits of 1 million yuan, accounts receivable of 500,000 yuan, and inventory of 2 million yuanNon-current assets include long-term investment of 1 million yuan, fixed assets of 3 million yuan, and intangible assets (such as patents) of 500,000 yuan. Then, the total assets of the enterprise are 100 + 50 + 200 + 100 + 300 + 50 = 8 million yuan.
3. Popularization of relevant laws.
When calculating total assets, the provisions of the Accounting Law of the People's Republic of China and the Accounting Standards for Business Enterprises must be followed. For example, the calculation of fixed assets must be carried out in accordance with the prescribed depreciation method, and cannot be overvalued or undervalued at will;The calculation of accounts receivable should follow the relevant provisions of bad debt provision, and make a reasonable estimate of the possible bad debts of accounts receivableThe calculation of intangible assets is subject to amortization in accordance with relevant laws and regulations.