Question 2: What are standardized debt assets? Standardized assets refer to creditor's rights financial products or equity financial products listed and traded in the inter-bank market and the stock exchange market.
Corresponding to standardized assets, non-standardized assets are mainly non-standardized creditor's rights assets with a wider scope. Mainly refers to the creditor's rights assets that are not traded in the interbank market and the stock exchange market, including but not limited to credit assets, trust loans, entrusted creditor's rights, acceptance bills, letters of credit, accounts receivable, various beneficial rights, equity financing with repurchase clauses, etc. Such assets are generally not publicly issued, with high risk and low liquidity, and lack standardized securities characteristics, but the nominal rate of return will be much higher.
Question 3: What is the content classification of assets? According to different standards, assets can be divided into different categories. According to the length of consumption period, it can be divided into current assets and long-term assets; According to specific forms, long-term assets can be further classified; According to the physical form, it can be divided into tangible assets and intangible assets. At present, in China's accounting practice, assets are divided into current assets, long-term investments, fixed assets, intangible assets and deferred assets.
Folding current assets
Refers to assets that are expected to be realized, sold or consumed in a normal business cycle, or held mainly for trading purposes, or are expected to be realized within 65,438+0 years from the balance sheet date, and cash or cash equivalents that have unlimited ability to exchange other assets or pay off liabilities within 65,438+0 years from the balance sheet date. Including cash on hand, bank deposits, trading financial assets, interest receivable, dividends receivable, other receivables, receivables and prepayments, inventories, etc.
Folding long-term investment
Refers to the investment that is not ready to be realized within one year, including stock investment, bond investment, insurance investment and other investments.
Folding fixed assets
Refers to the assets with a service life of more than one year and a unit value exceeding the prescribed standard, and which maintain the original material form during use, including buildings, machinery and equipment, transportation equipment, tools and appliances, etc.
Folding intangible assets
Refers to the long-term use of assets without physical form by enterprises, including patents, non-patented technologies, trademarks, copyrights and land use rights.
Folding deferred assets
Refers to the expenses that cannot be fully included in the current profit and loss, but should be amortized in future years, including start-up expenses, rented fixed assets improvement expenses, etc.
Fold special assets
It refers to the core values of enterprises, personal interests and preferences, the ability and creativity that entrepreneurs can hardly imitate, the network of political and business relations, special leadership and management methods, and secret competitive advantages.
Question 4: What are the fixed assets of a company? I. Standards for Fixed Assets and Low-value Consumables (1) The original enterprise accounting system stipulated the specific value judgment standards for fixed assets. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years, should also be regarded as fixed assets. The definition of fixed assets in the new accounting standards is: "Fixed assets refer to tangible assets with the following characteristics: 1. Produce goods and provide services. Lease or manage and hold; 2. The service life exceeds 1 year; 3. The unit value is higher. " The Code only emphasizes "higher unit value" and does not give specific value judgment standards, highlighting the holding purpose and physical form characteristics of fixed assets. (2) Low-value consumables have the characteristics of low value, short service life, many varieties, quick update and frequent addition. Where the unit value is less than 65,438+0,000 yuan, or articles that are not the main equipment for production and operation, the unit value is less than 2,000 yuan, and the service life is less than two years, materials and equipment are classified as low-value consumables.
Question 5: What principles do enterprises adopt in asset classification? What kind of assets are generally classified can be classified according to different standards. Common classification criteria are fluidity and physical form. According to liquidity, assets can be divided into current assets and non-current assets. Current assets refer to assets that can be realized or consumed within a business cycle of 1 year or more, mainly including monetary funds, short-term investments, receivables and prepayments, inventories, prepaid expenses, etc. Assets other than current assets are non-current assets, including long-term investments, fixed assets, intangible assets and other assets.
Assets can be divided into tangible assets and intangible assets according to the physical form. For example, inventory and fixed assets are tangible assets, while monetary funds, accounts receivable, short-term investments, long-term equity investments, long-term creditor's rights investments, patent rights and trademark rights are intangible assets. Generally speaking, intangible assets are usually understood in a narrow sense. Only assets such as patent rights and trademark rights that have no material form and can bring excess profits to enterprises are called intangible assets.
Question 6: What is the five-level classification of assets? Baidu has the answer:
baike.baidu/view/3550 18
Question 7: What are non-standard assets? The full name of non-standard assets is non-standard creditor's rights assets. The early forms of existence include trust beneficiary rights, trust loans and credit assets. In recent years, the existing forms of non-standard assets have been constantly changing and expanding. For example, the No.8 document issued by the China Banking Regulatory Commission at the end of March this year collectively referred to all kinds of credit assets invested by bank wealth management products as non-standard assets.
Non-standard reason
Non-standard assets refer to creditor's rights assets that are not traded in the interbank market and the stock exchange market, while the non-standard assets held by bank wealth management products are only a part of the non-standard assets in the banking system.
In recent years, in order to avoid credit scale control and reduce capital consumption and loan-to-deposit ratio pressure, banks' self-operated funds have gradually eaten up a large number of non-standard assets. Especially since the second half of last year, with the expansion of interbank business, the non-standard assets held by banks have expanded rapidly. These non-standard assets are essentially equivalent to loans to enterprises. However, after the introduction of bridge enterprises and bridge banks, such assets usually deal with accounting subjects such as buying assets for resale, accounts receivable investment or available-for-sale financial assets.
Such non-standard assets maturity mismatch has brought many benefits to banks. Banks obtain short-term interbank lending funds from the interbank lending market and invest in long-term non-standard assets.
Question 8: What is the difference between non-standard assets and standard assets of banks? The CBRC defines non-standard assets as creditor's rights assets that are not traded in the interbank market and the stock exchange market, including but not limited to credit assets, trust loans, entrusted creditor's rights, acceptance bills, letters of credit, accounts receivable, various beneficial rights, equity financing with repurchase clauses, etc. It can be seen that non-standard assets are basically off-balance-sheet assets of banks, which have poor liquidity and high risks. For example, the transfer of entrusted creditor's rights of 5.32 million yuan is definitely not as easy as the transfer of shares of the same amount. This is the liquidity problem. Therefore, the main difference between non-standard assets and standard assets lies in whether they can be traded in the open market, that is, on-site transactions, that is, liquidity and risk.
Question 9: What is a standardized asset package? There is no accurate definition of asset package, and it can't be found in the economics dictionary at all.
Sometimes it can be explained like this:
With the continuous advancement of market economy, it is difficult for small and medium-sized enterprises and even some large enterprises to adapt to the rush of "modern competition". Some enterprises have closed down, and some enterprises have organized themselves or by enterprise federations into larger enterprise groups, and the estimated total assets of the whole enterprise organization have become asset packages.
Sometimes just to show the comprehensive assets of several qualitative enterprises:
For example, in the words of People's Daily:
Beijing, which is in the late camp of state-owned assets reform, has already felt the pressure.
Give it to whoever pays more.
Judging from the asset package of 296,543.8 billion, most of them are small and medium-sized enterprises, accounting for 90% of the 156 project. And the industry is widely distributed.
Statistics show that there are 49 manufacturing enterprises, accounting for 31%of the total; 24 service enterprises, accounting for15% of the total; spread
There are 2 1 enterprises, accounting for 13% of the total.
The meaning of the above explanation is also easy to understand.
The above is a personal understanding.
Question 10: What is a standardized trust asset? It refers to the trust assets held by trust plans/trusts that invest in financial products freely traded in open markets such as inter-bank bond market and secondary stock market.