Operating assets refer to all kinds of resources and property used by enterprises in their daily business activities. Raw materials refer to the materials used in the production and processing process, accounts receivable refer to the money that has not been received after the enterprise sells goods or provides services to customers, and prepayments refer to the money that the enterprise pays to suppliers or partners in advance. Inventory refers to goods held by enterprises for sale, fixed assets refer to assets that are not easy to be realized after long-term use, and intangible assets refer to assets that have no physical form but have certain value, such as patent rights and trademark rights. Long-term equity investment refers to the investment of enterprises in other enterprises, bank deposits refer to the funds deposited by enterprises in banks, and cash on hand refers to the cash held by enterprises. These operating assets play an important supporting role in the business activities of enterprises and can guarantee the normal operation and development of enterprises.