Enterprise assets refer to the economic resources owned or controlled by the enterprise that can be measured in monetary terms, including various property, creditor's rights and other rights. Assets are divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets, etc. according to their liquidity (i.e., the liquidity and payment ability of assets).
Current assets refer to assets that can be realized or used within one year or more than one business cycle, including cash, various deposits and other monetary funds, short-term investments, receivables and prepayments, inventories, expenses to be amortized, etc.
Cash and various deposits. This includes cash on hand, reserves, various bank fixed deposits, and other deposits.
Short-term investment. It refers to investments that can be realized at any time and are not prepared to be held for more than one year (including one year), including **, bonds, **and other valuable**.
Receivables and prepayments. It refers to all kinds of creditor's rights incurred by an enterprise in the course of daily production and operation, including notes receivable, accounts receivable, other receivables, expenses to be amortized, etc.
Stocks. It refers to the materials or articles that will be consumed in the process of production or operation or in the process of production or provision of labor services, including all kinds of materials, commodities, products, semi-finished products, etc.
Expenses to be amortized. It refers to the various expenses that the enterprise has incurred but should be borne by the current period and subsequent periods, such as the amortization of low-value consumables, the large amount of stamp duty on a one-time purchase** and the stamp duty on a one-time purchase.
Long-term investments are investments that are unlikely or not intended to be liquidated within a year, including ** investments, bond investments, and other investments.
Fixed assets refer to assets that have a long service life, a high unit value, and maintain their original physical form during use, including houses and buildings, machinery and equipment, transportation equipment, etc.
Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form, including patent rights, trademark rights, copyrights, land use rights, etc.
Deferred assets refer to various expenses that cannot be fully included in the current profit or loss and should be amortized in subsequent years, including start-up expenses, expenses for improvement of leased fixed assets and other expenses to be amortized with an amortization period of more than one year.
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