An asset account is an account that reflects changes in assets. Asset accounts can be divided into current assets and non-current assets according to the speed of asset realization (liquidity), which are used to calculate the increase and decrease and balance of various assets.
It mainly includes: cash on hand, bank deposits, other monetary funds, transactional financial assets, notes receivable, accounts receivable, prepayments, interest receivable, other receivables and bad debt reserves.
balance sheet
The balance sheet reflects all assets, liabilities and owners' equity of an enterprise on a specific date. Data to be filled in the "Year-end Number" column of the balance sheet: it should be filled in according to the figures displayed in the "Year-end Number" column of the balance sheet at the end of last year.
In the monthly (quarterly) report, the undistributed profit items in the owner's equity category should be filled in according to the amount of the final balance of the "profit this year" subject and the final balance of the "profit distribution" subject after the merger or subtraction (if the report method is adopted, the realized net profit should be calculated and determined according to the final balance of the profit and loss subject); In the annual report, it can be directly filled in according to the year-end balance of the "profit distribution" subject. If it is an uncompensated loss, fill it in with a negative number.