Company capital is all the capital of the enterprise registered in the industrial and commercial department when the company is established, including land and fixed assets. The company's assets include tangible assets and intangible assets. Tangible assets include fixed assets, current assets, accounts receivable, raw materials, finished and semi-finished products, foreign investment and various office supplies. Intangible assets include: various technical patents, unique technologies, company brands, etc.
Assets: Assets are resources owned by enterprises. Capital: refers to the capital that the owner puts into production and operation and can produce benefits. The difference between assets and capital can be summarized as follows: assets and capital are two concepts, assets are resources formed through transactions, and capital is "capital" directly invested by investors. Company capital refers to the funds needed to ensure the normal operation of the company during its establishment. As a limited liability company, it is the biggest loss that the company can bear and the initial assets of the company.
Enterprise capital is the general name of all kinds of social and economic resources that human beings create material and spiritual wealth. Capital can be divided into institutional capital or social production relations capital, and its promotion or appreciation is realized through social and political changes. Assets refer to resources formed by past transactions or events of an enterprise, which are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise. Resources that cannot bring economic benefits cannot be used as assets, but are the rights of enterprises.
1. Assets are resources formed by past transactions or events. Assets must be real assets, not expected assets. The past transactions or events of the enterprise referred to here include purchase, production, construction or other transactions or events. In other words, only past transactions or events can form assets, and enterprises do not expect future transactions or events to form assets.
2. Assets must be owned or controlled by the enterprise. Being owned or controlled by an enterprise means that the enterprise enjoys the ownership of an asset, or although it does not enjoy the ownership of an asset, the resource can be controlled by the enterprise. For example, the fixed assets leased by financing should also be recognized as enterprise assets in accordance with the requirement that substance is more important than form.