1. Total assets are classified as follows: Total assets refer to all assets owned or controlled by an enterprise. Including current assets, long-term investments, fixed assets, intangible assets and deferred assets, and other long-term assets. , is the total assets of the enterprise balance sheet. Generally speaking, the total assets of an accounting entity are equal to the "total assets" of its balance sheet. Accounting caliber is the same as the United Nations System of National Accounts. The "assets" in China's asset-liability accounting refers to economic assets. The so-called economic assets refer to those assets from which the owner can obtain economic benefits through effective use, holding or disposal in a certain period of time.
2. The calculation formula of total assets is as follows. According to the total amount in the left column of the balance sheet, that is, total assets = current assets+long-term investment+fixed assets+intangible assets and deferred assets+other assets. 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. , and are the total assets of an enterprise's balance sheet. Generally speaking, the total assets of an accounting entity are equal to the "total assets" of its balance sheet.
3. also pay attention to the net amount. Total net assets are owners' equity, including paid-in capital, capital reserve, surplus reserve and undistributed profits. Net assets (total owner's equity) = total assets-total liabilities. Average total assets, average total assets refers to the average of total assets at the beginning and end of a certain period. Calculation formula: annual "average total assets" = (total assets at the beginning of the year+total assets at the end of the year) ÷2.
The biggest difference between total assets and net assets is that total assets include liabilities. Specifically, total assets refer to all assets owned and controlled by an enterprise, including current assets, long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets. Net assets refer to total assets minus liabilities, that is, owners' equity. The net assets are mainly composed of the capital invested at the beginning of the establishment of the enterprise, including the premium part and the assets created and donated by the enterprise in the course of operation.