Total assets refer to all assets owned or controlled by an enterprise. Including current assets, long-term investments, fixed assets, intangible and deferred assets and other long-term assets. , that is, the total assets on the balance sheet of the enterprise.
(1) Current assets refer to the total assets that an enterprise can realize or consume within one year or more than one year's production cycle. Including cash and various deposits, short-term investments, receivables and prepayments, inventories, etc.
(2) Fixed assets refer to the total amount of funds occupied by the net fixed assets, fixed assets clearing, projects under construction and losses of fixed assets to be handled.
(3) Intangible assets refer to assets that have been used by enterprises for a long time and have no physical form. Including patent right, non-patented technology, trademark right, copyright, land use right,
Net assets are owners' equity, including paid-in capital, capital reserve, surplus reserve, undistributed profits,
Net assets (total owner's equity) = total assets-total liabilities
Total assets are the total assets on the balance sheet, equal to total liabilities+total owners' equity.
So total net assets = total assets-total liabilities
The difference between net assets and net capital
Net capital is a comprehensive regulatory index to measure the capital adequacy ratio and asset liquidity of securities companies. By monitoring the net capital of securities companies, the regulatory authorities can accurately and timely grasp the solvency of securities companies and prevent liquidity risks. The formula for calculating the net capital of a securities company is: net capital = net assets-risk adjustment of securities assets-risk adjustment of accounts receivable-risk adjustment of other current assets-risk adjustment of long-term assets-contingent liabilities × deduction ratio+/-others.
The net assets are private enterprises, state-owned enterprises, institutions, government agencies and foreign-funded enterprises, and the calculation formula is = total assets-total liabilities.
Are two completely different concepts and definitions.
legal ground
Article 95 of the Company Law of People's Republic of China (PRC) When a limited liability company is changed into a joint stock limited company, the total amount of capitalization shall not be higher than the company's net assets. When a limited liability company is changed into a joint stock limited company, the public offering of shares for the purpose of increasing capital shall be handled according to law.