Non-current assets refer to assets that cannot be realized or consumed within one year or an operating cycle exceeding one year. Non-current assets refer to assets other than current assets, mainly including held-to-maturity investments, long-term receivables, long-term equity investments, engineering materials, investment real estate, fixed assets, construction in progress, intangible assets, long-term deferred expenses, Available-for-sale financial assets, etc.

An enterprise's non-current assets refer to assets that are expected to have a long holding period, are not easily liquidated, or are not intended to be liquidated in the short term. They are usually used to support the company's operating activities or as long-term investments for the company. Common non-current assets of enterprises include but are not limited to the following:

1. Fixed assets: including land, buildings, machinery and equipment, transportation, office equipment, factories, etc., which are used by enterprises in production and operation Assets used long-term in the process.

2. Intangible assets: including patent rights, trademark rights, copyrights, software, goodwill, etc., refer to the intangible assets held by an enterprise in the course of its operations.

3. Long-term investments: including held-to-maturity investments, long-term equity investments, investment real estate, etc., which refer to long-term investments held by enterprises in order to obtain investment returns during their operations.

Definition of current assets:

Current assets refer to assets that an enterprise can realize or use within a business cycle of one year or more than one year. They are indispensable among enterprise assets. components. Current assets include monetary funds, short-term investments, notes receivable, accounts receivable and inventory.

According to the liquidity, it can be divided into quick assets and non-quick assets. Including:

(1) Quick assets refer to current assets that can be realized in a short period of time, such as monetary funds, trading financial assets and various receivables.

(2) Non-quick assets include inventories, deferred expenses, prepayments, non-current assets due within one year and other current assets. 4. Other non-current assets: including long-term debt investments, long-term receivables, deferred income tax assets, etc.

The non-current assets of an enterprise are usually disclosed in various ways in the financial statements. For example, fixed assets will be listed in the balance sheet, intangible assets will be disclosed in the notes to the financial statements, and long-term investments will be disclosed in the financial statements. Listed on the balance sheet, other non-current assets are also listed in the notes. This information is very important for analyzing the financial status, operating status and risk profile of the enterprise.

The non-current assets of an enterprise include assets that are used by the enterprise for a long time in the production and operation process. Intangible assets held by a company during its operations. A long-term investment held by a company to obtain a return on investment during its operations. Other non-current assets: including long-term debt investments, long-term receivables, deferred income tax assets, etc.

Legal basis:

"Enterprise Accounting System" Article 106 Profit refers to the operating results of an enterprise during a certain accounting period, including operating profit, total profit and net profit .

(1) Operating profit refers to the main business income minus the main business costs and main business taxes and surcharges, plus other business profits, minus operating expenses, management expenses and financial expenses. amount.

(2) Total profit refers to the amount of operating profit plus investment income, subsidy income, and non-operating income, minus non-operating expenses.

(3) Investment income refers to the net amount of income from an enterprise's external investment, minus investment losses incurred and investment impairment provisions.

(4) Subsidy income refers to the value-added tax refunded actually received by the enterprise in accordance with regulations, or the fixed-amount subsidy calculated based on sales volume or workload, etc. based on the subsidy quota stipulated by the state and given on a regular basis, as well as the national Other forms of subsidies provided in the field of financial support.

(5) Non-operating income and non-operating expenditures refer to various incomes and expenditures incurred by an enterprise that are not directly related to its production and operation activities.

Non-operating income includes fixed asset inventory surplus, net income from the disposal of fixed assets, net income from the disposal of intangible assets, net income from fines, etc. Non-operating expenses include fixed asset inventory losses, net losses on disposal of fixed assets, net losses on disposal of intangible assets, debt restructuring losses, provision for impairment of intangible assets, provision for impairment of fixed assets, provision for impairment of construction in progress Value preparation, fine expenditure, donation expenditure, extraordinary losses, etc.