Total assets refer to all assets owned or controlled by an enterprise. Including current assets, long-term investments, fixed assets, intangible and deferred assets and other long-term assets. , that is, the total assets on the balance sheet of the enterprise. Generally speaking, the total assets of an accounting entity are equal to the "total assets" of its balance sheet. Dynamic assets refer to all assets that an enterprise can realize or consume in a production cycle of one year or more.
According to Caishui [2015] No.34, the number of employees mentioned in Item (1) and Item (2) of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law includes the number of employees who have established labor relations with enterprises and the number of employees dispatched by enterprises. The number of employees and total assets should be determined according to the quarterly average of the enterprise.
What is the total assets?
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 and land use right.
4. Simply put: net assets = total assets-total liabilities.