1. Current assets: Current assets include cash, deposits, accounts receivable, inventory, market securities, etc.
2. Non-current assets: Non-current assets refer to assets held by enterprises for a certain period of time, mainly including fixed assets, long-term bond investment, long-term equity investment, etc.
3. Intangible assets: Intangible assets refer to assets owned by enterprises but not easy to see directly, such as intellectual property rights, remuneration rights, brand rights, etc.
4. Liabilities: Liabilities refer to debts owned by enterprises but need to be paid to other units, such as bank loans, short-term and long-term debts, etc.
5. Owner's equity: refers to the capital invested by the shareholders of the enterprise and accumulated surplus, etc.
Calculation formula of total assets:
1. According to the total amount in the left column of the balance sheet, it is total assets = current assets+long-term investment+fixed assets+intangible assets and deferred assets+other assets;
2. Total assets refer to all assets owned or controlled by the enterprise, including current assets, long-term investments, fixed assets, intangible and deferred assets and other long-term assets, which are the total assets of the enterprise balance sheet.
To sum up, the total assets is an important indicator to evaluate the financial situation of enterprises, which represents the overall level of the financial situation of enterprises. It can be said that total assets are the financial health index of enterprises. The total assets of an enterprise not only reflect the asset scale of the enterprise, but also reflect the financial structure of the enterprise. Enterprises can check their assets and liabilities through the total assets statement, so as to evaluate the financial situation of enterprises.
Legal basis:
Article 26 of the Company Law of People's Republic of China (PRC)
The registered capital of a limited liability company is the capital contribution subscribed by all shareholders registered in the company registration authority. Where laws, administrative regulations and decisions of the State Council have other provisions on the paid-in registered capital and the minimum registered capital of a limited liability company, those provisions shall prevail.