Assets refer to resources formed by past transactions or events of an enterprise, which are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise. Resources that cannot bring economic benefits cannot be used as assets, but are the rights of enterprises. Assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to liquidity. Among them, current assets refer to assets that can be realized or consumed within 1 year or more than 1 year, including cash, bank deposits, short-term investments, receivables and prepayments, prepaid expenses, inventory, etc.