Classification According to different standards, assets can be divided into different categories. According to the length of consumption period, they can be divided into current assets and long-term assets; according to the specific form, long-term assets can be further classified.
According to whether they have physical form, they can be divided into tangible assets and intangible assets. In Chinese accounting practice, based on these classification standards, assets are divided into current assets, long-term investments, fixed assets, intangible assets, and handover assets. Extended assets and other categories.
(1) Current assets
Refer to assets that can be realized or consumed within one year or an operating cycle exceeding one year, generally including cash and bank deposits, short-term investments, Receivables and prepayments, inventories, etc.
(2) Long-term investment
Refers to investments that are not intended to be realized within one year, including stock investments, bond investments and other investments.
(3) Fixed assets
Refers to assets with a service life of more than one year, a unit value above the prescribed standard, and maintaining the original physical form during use, including houses and buildings Objects, machinery and equipment, transportation equipment, tools and equipment, etc.
(4) Intangible assets
Refer to assets that are used by enterprises for a long time without physical form, including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, goodwill, etc. .
(5) Deferred assets
Refer to various expenses that cannot be fully included in the current profit and loss and should be amortized in subsequent years, including start-up expenses and improvements to leased fixed assets expenses etc.
Extended information:
The eight categories of fixed assets include:
1. Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise. building.
2. General office equipment refers to office and business equipment commonly used by enterprises.
3. Special equipment refers to equipment owned by an enterprise and used exclusively for a certain job.
4. Cultural relics and displays refer to various cultural relics and displays in cultural institutions such as museums and exhibition halls.
5. Books refer to books in professional libraries, cultural centers and business books of units.
6. Transportation equipment refers to various transportation tools used by the logistics department.
7. Mechanical equipment, mainly machine tools, power machines, tools, etc. and spare generators used by the enterprise's logistics department for its own maintenance, as well as measuring instruments, testing instruments and medical equipment in hospitals.
8. Other fixed assets refer to fixed assets not included in the above categories. The competent department may make appropriate classifications based on specific circumstances, or may appropriately subdivide the above categories and add categories.