Asset categories include current assets, long-term investments, fixed assets, intangible assets and deferred assets.

1. Current assets refer to assets that can be realized or consumed within one year or a business cycle exceeding one year, including cash, various deposits, short-term investments, receivables and prepayments, inventories, etc.

2. Long-term investment refers to the investment that cannot or will not be realized within one year, including stock investment, securities investment and other investments.

3. Fixed assets refer to assets with long service life and high unit value, which keep the original material form during use, including houses and buildings, machinery and equipment, transportation equipment, tools and appliances, etc.

4. Intangible assets refer to assets that have been used by enterprises for a long time and have no physical form, including patents, trademarks, copyrights, land use rights and goodwill. Deferred assets refer to all expenses that cannot be fully included in the current year's profit and loss and should be amortized in subsequent years, including start-up expenses, improvement and major repair expenses of leased fixed assets, etc.

5. Other assets refer to long-term assets other than the above items.

The description of assets is as follows:

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 one year or one business cycle exceeding one year, including cash, bank deposits, short-term investments, receivables and prepayments, prepaid expenses, inventories, etc. Long-term investment refers to investments other than short-term investments.

including all kinds of equity investments, bonds that cannot be realized or are not going to be realized, other creditor's rights investments and other long-term investments that have been held for more than one year (excluding one year). Fixed assets refer to houses, buildings, machines, machinery, means of transport, and other equipment, appliances and tools related to production and operation, which have been used by enterprises for more than one year.

intangible assets refer to non-monetary long-term assets that are held by an enterprise 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 formed by fixed assets, repair and reconstruction expenses.