2. Net assets = total assets-total liabilities
3. 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.
Extended data:
Total assets refer to all assets on the balance sheet of an enterprise. Total assets refer to all assets owned or controlled by an enterprise, including current assets, long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
The amount is equal to the "total assets" amount of its balance sheet. Like accounting caliber in the UN SNA, "assets" in China's asset-liability accounting refers to economic assets. The so-called economic assets refer to those assets whose ownership has been clearly defined and whose owners can obtain economic benefits through effective use, holding or disposal in a certain period of time.
References:
Baidu encyclopedia-total assets