It is divided into: current assets, fixed assets, long-term investment, intangible assets, long-term deferred expenses, etc.
Current assets are assets that can be realized or consumed within one year or within an operating cycle that exceeds one year.
Fixed assets refer to the useful life of more than one year or more than one operating cycle of more than one year. The non-main production equipment of the enterprise has a useful life of more than two years and the unit value is above the prescribed standard, and Assets that retain their original physical form while in use.
Long-term investments refer to investments that are not intended to be realized within one year.
Intangible assets refer to assets that are used by an enterprise for a long time and have no physical form. Including patent rights, non-patented technology, trademark rights, copyrights, land use rights, etc.
Long-term deferred expenses refer to various expenses that cannot be fully included in the current year's profits and losses and should be amortized in subsequent years. Including expenditures for major repairs of fixed assets, expenditures for improvements to the lessee's fixed assets, etc.
Other assets refer to assets other than the above-mentioned assets. Including special reserve materials, frozen materials, frozen deposits, etc.