1. Tangible assets: the total value of all furniture, electrical appliances and other physical objects, unearned rent, company's book cash, stocks and bonds and other valuables; If the aging equipment needs to be discounted, it can be credited after the discount.
2. If there are intangible assets, the company's net assets should also include this part: for example, some patented technologies and qualification certificates can be converted into cash. Shareholders, that is, investors or investors of joint-stock companies, have the owner's right to share profits, make major decisions and choose managers, unless otherwise agreed by shareholders.