Assets refer to economic resources that can be measured in money and are owned or controlled by an enterprise, including all kinds of property, creditor's rights and other rights. According to different standards, the assets of enterprises have many different classifications.

according to liquidity, assets can be divided into current assets and non-current assets.

Current assets refer to cash and assets that can be reasonably expected to be realized, sold or consumed within a business cycle of one year or more, mainly including monetary funds, short-term investments, receivables and prepayments, inventories, prepaid expenses and other items.

Non-current assets, also known as long-term assets, refer to assets that an enterprise intends to use for a long time in production and operation or hold for a certain purpose, including long-term investments (which are not intended to be realized within one year, including long-term debt investments, long-term equity investments and other long-term investments), fixed assets, intangible assets and other assets (such as long-term deferred expenses).

assets are divided into current assets, fixed assets, long-term assets, intangible assets, deferred assets, biological assets and other assets according to their liquidity.

Extended information:

Accounting equation of enterprise assets:

(1) Assets = liabilities+owners' equity

Enterprises must have a certain number and types of assets to carry out production and business activities, and the internal assets of enterprises can be seen from two sources:

1.

it can be seen that all the assets of an enterprise should belong to the creditors and owners of the enterprise, who have the right to claim the assets of the enterprise. This claim is called equity in accounting. The part that belongs to creditors is called creditor's rights and interests, that is, liabilities; What belongs to the owner is called owner's equity.

(II) Revenue-expense = profit

After deducting the expenses incurred, the revenue obtained by an enterprise in a certain period of time is shown as profit. Since the enterprise is established by investors (shareholders), the profits should be owned by the investors. Therefore, the profit shows the increase of owner's equity, and if there is a loss, it shows that the owner's equity decreases.

1. Before closing: assets = liabilities+owner's equity+income-expenses

assets = liabilities+owner's equity+profit

2. After closing: assets = liabilities+owner's equity

Baidu Encyclopedia-enterprise assets.