CategorizationAccording to different criteria, assets can be divided into different categories. According to the length of the period of consumption, can be divided into current assets and long-term assets; according to the specific form, long-term assets can be further categorized.
By whether there is a physical form, can be divided into tangible assets and intangible assets Chinese accounting practice, a combination of these classification criteria, the assets are divided into current assets, long-term investment, fixed assets, intangible assets, deferred assets and other categories.
(1) Current assets
refers to assets that can be realized or consumed within one year or more than one year of a business cycle, generally including cash and bank deposits, short-term investments, receivables and prepayments, inventories and so on.
(ii) Long-term investments
refers to investments that are not intended to be realized within one year, including investments in stocks, bonds and other investments.
(iii) Fixed assets
refers to assets with a service life of more than one year and a unit value of more than the prescribed standard, and which maintain their original material form in the course of use, including houses and buildings, machinery and equipment, transportation equipment, tools and appliances, and so on.
(d) intangible assets
refers to the long-term use of the enterprise without physical form of assets, including patents, non-patent technology, trademarks, copyrights, land use rights, goodwill and so on.
(E) Deferred Assets
refers to the expenses that cannot be fully recognized in the current profit and loss, and should be amortized in the following years, including start-up costs, improvement expenditures on leased fixed assets, etc.
Extended information:
. p>The eight categories of fixed assets include:
1. Houses and buildings, which are all houses and buildings whose property rights belong to the enterprise.
2, general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment.
3, special equipment, means all the equipment belonging to the enterprise specifically for a particular job.
4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.
5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment refers to all kinds of transportation tools used in the logistics sector.
7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities may be appropriate according to the specific circumstances of the division, but also the above categories of appropriate subdivision, increase the type.
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