The five major assets include: 1, real estate (profitable real estate); 2. Enterprises that can make profits and run automatically; 3 securities (stocks, funds and bonds); 4. Patents and copyrights; 5. Items that can be preserved, appreciated and circulated (gold, antiques, calligraphy and painting).

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.

Long-term investment refers to investments other than short-term investments, including all kinds of equity investments, bonds that cannot be realized or will not be realized, other creditor's rights investments and other long-term investments that have been held for more than 65,438+0 years (excluding 65,438+0 years). Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with the service life of an enterprise exceeding 1 year.

Intangible assets refer to non-monetary long-term assets held by enterprises for producing goods or providing services to others, or for management purposes.

Other assets refer to assets other than current assets, long-term investments, fixed assets and intangible assets, such as long-term deferred expenses for the formation of fixed assets, repair and transformation expenses, etc.

From the definition of assets, it can be seen that whether it can bring economic benefits is the essential feature of assets. However, in real life, the economic environment is changing rapidly, and whether or not the economic benefits related to resources can flow into enterprises is actually uncertain.

Therefore, the confirmation of assets should also be judged in combination with the uncertainty of the inflow of economic benefits. If, according to the evidence obtained during the preparation of financial statements, the economic benefits related to resources are likely to flow into the enterprise, they should be recognized as assets; On the contrary, it cannot be recognized as an asset.

Assets are distributed in various specific forms or occupied in different links of the production and operation process, and can usually be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to their liquidity.