I. Fixed assets
Fixed assets are an important part of enterprise assets, mainly including houses, buildings, machinery and equipment, means of transportation, etc. These assets are the basis of enterprise production and operation, which is of great significance to the long-term development of enterprises.
Second, the current assets
Current assets refer to assets that can be quickly realized in the process of production and operation, mainly including inventory, accounts receivable, cash and cash equivalents. These assets play an important role in enterprise management and help to ensure the normal operation of enterprises.
Three. invisible assets
Intangible assets refer to assets that have no material form but have economic value, such as goodwill, patents, trademarks, etc. Although these assets are not easy to quantify, they have an important impact on the brand image and market competitiveness of enterprises.
Fourth, long-term investment.
Long-term investment refers to the foreign investment made by enterprises in order to obtain future income, such as buying stocks or bonds of other companies. These investments will help enterprises to expand their business areas, realize diversified operations and improve their overall profitability.
To sum up:
Enterprise assets include fixed assets, current assets, intangible assets and long-term investments. These assets * * * isomorphic become the economic foundation of the enterprise, providing important support for the production, operation and long-term development of the enterprise.
Legal basis:
Company Law of the People's Republic of China
Article 3 provides that:
The company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property.
People's Republic of China (PRC) accounting law
Article 10 stipulates:
The following economic and business matters shall go through accounting procedures and conduct accounting:
(1) Receipt and payment of currency and securities;
(two) the receipt, increase or decrease and use of the property;
(3) The occurrence and settlement of creditor's rights and debts;
(4) Increase or decrease capital.
(5) Calculation of income, expenditure, expenses and costs;
(six) the calculation and processing of financial results;
(seven) other matters that need to go through accounting procedures and conduct accounting.