1. Current assets refer to the total assets that an enterprise can realize or consume within one year or more. Including cash and various deposits, short-term investments, receivables and prepayments, inventories, etc.
2. Fixed assets refer to the total amount of funds occupied by the enterprise's net fixed assets, fixed assets clearing, projects under construction and losses of fixed assets to be handled.
3. Intangible assets refer to assets that have been used by enterprises for a long time and have no physical form. Including patent right, non-patented technology, trademark right, copyright, land use right, goodwill, etc.
Assets refer to resources formed by past transactions or events, which are owned or controlled by enterprises and are expected to bring economic benefits to enterprises. The assets of an enterprise are divided into current assets and non-current assets according to their liquidity.
1. Current assets mainly include cash on hand, bank deposits, trading financial assets, receivables and prepayments, and inventories.
2. Non-current assets mainly include: long-term equity investment, fixed assets, intangible assets and long-term deferred expenses.
The difference between total assets and net assets:
First, the composition of the two is different: the company's total assets are all materials formed by the company's shareholders or owners injecting funds and liabilities (borrowing from others), while the net assets are only the company's total assets MINUS total liabilities, that is, the materials formed by its own money.
1, the net assets of the company: it consists of two parts: one part is the capital invested by the enterprise at the beginning, including the premium part, and the other part is created by the enterprise in its operation, including the donated assets, which belong to the owners' equity.
2. Total assets of the company:
(1) Total assets are composed of current assets and long-term assets according to different holding periods. The former is monetary assets, inventory, accounts receivable, etc. And the latter is long-term investment, housing equipment, etc.
(2) According to the different characteristics of asset turnover, total assets consist of current assets, long-term investments, fixed assets, intangible assets and deferred assets.
(3) According to different asset forms, total assets are composed of financial assets and non-financial assets, tangible assets and intangible assets.
Two. On the difference between the two formulas:
1. Net assets (owner's equity) = total assets-total liabilities
2. Total assets = net assets+company+other industries+brand value
Three. The difference between the objects to which they belong:
1. Net assets: shareholders.
2. Total assets: enterprises.