Assets are divided into current assets and fixed assets. What is the importance of separation to enterprises?

1. Current assets refer to assets that can be realized or used by an enterprise in its business cycle of more than one year. They are an important part of company assets. In the process of turnover and conversion of current assets, they start from monetary form, change constantly, and finally return to monetary form. Various forms of capital production and circulation are closely combined with fast turnover and strong liquidity. Strengthening the audit of current assets is conducive to judging the legality and compliance of current assets, checking the correctness of accounting treatment of current assets, exposing its defects and improving the efficiency of using current assets.

2. Fixed assets refer to the labor materials used to change or influence the labor objects in the production process of products. They are the physical form of fixed capital. Fixed assets can play a role in the production process and maintain the original physical form for a long time. However, with the development of enterprise's production and operation activities, its value gradually shifts to product cost, which is an integral part of enterprise's production and operation activities. Product value. According to important principles, enterprises divide artificial materials into fixed assets and low-value consumables according to their service life and original value. Artificial materials with large original value and long service life should be accounted for as fixed assets. Artificial materials with small original value and short service life are calculated as low-value consumables. In China's accounting system, fixed assets usually refer to houses, buildings, machines, machinery, vehicles and other equipment, appliances and tools with a service life of more than one year. Fixed assets can improve the efficiency of enterprise management, integrate internal resources, rationally allocate resources, ensure the integrity and safety of enterprise assets, and avoid the fragility and loss of fixed assets.

1. Assets refer to resources owned or controlled by an enterprise and expected to bring economic benefits to the enterprise due to past transactions or events. Resources that can't bring economic benefits can't be used as assets, which is the right of enterprises. According to liquidity, assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets.

2. Among them, current assets refer to assets that can be realized or consumed within a business cycle of one year or more, including cash, bank deposits, short-term investments, accounts receivable and prepayments, prepaid expenses, inventories, etc. Investment refers to other investments other than short-term investments, including long-term investments such as various equity investments, bonds that cannot be realized or are ready to be realized, and other creditor's rights investments that have been held for more than 1 year (excluding 1 year). Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of more than one year. Intangible assets refer to long-term non-monetary assets held by enterprises for producing goods, providing services to others or managing them. Other assets refer to assets other than current assets, long-term investments, fixed assets and intangible assets, such as long-term deferred expenses and repair expenses incurred by fixed assets.