Traditional Culture Encyclopedia - Traditional festivals - What are the company assets?
What are the company assets?
Corporate assets include current assets, long-term investments, fixed assets, intangible and deferred assets, other long-term assets, deferred taxes, etc., which are the total assets of the corporate balance sheet.
The details are as follows: 1. Current assets refer to the total assets that an enterprise can realize or consume within one year or within a production cycle that exceeds one year.
Including cash and various deposits, short-term investments, receivables and prepayments, inventories, etc.; 2. Fixed assets refer to the total amount of funds occupied by the company's net fixed assets, liquidation of fixed assets, construction in progress, and pending fixed asset losses; 3.
Intangible assets refer to assets that are used by a company for a long time and have no physical form.
Including patent rights, non-patented technology, trademark rights, copyrights, land use rights, goodwill, etc.
Assets refer to resources formed from past transactions or events, owned or controlled by an enterprise, and expected to bring economic benefits to the enterprise.
The assets of an enterprise are divided into two categories: current assets and non-current assets according to their liquidity.
Legal basis Article 268 of the "People's Republic of China and Civil Code" The state, collectives and private individuals may invest in the establishment of limited liability companies, joint stock companies or other enterprises in accordance with the law.
When real estate or movable property owned by the state, collectives, or private individuals is invested in an enterprise, the investor shall enjoy the rights and perform obligations such as asset income, major decision-making, and selection of managers according to the agreement or the proportion of capital contribution.
Article 268 The state, collectives and private individuals may invest in the establishment of limited liability companies, joint stock companies or other enterprises in accordance with the law.
When real estate or movable property owned by the state, collectives, or private individuals is invested in an enterprise, the investor shall enjoy the rights and perform obligations such as asset income, major decision-making, and selection of managers according to the agreement or the proportion of capital contribution.
Article 269: A profit-making legal person shall have the right to possess, use, benefit from and dispose of its real estate and movable properties in accordance with laws, administrative regulations and articles of association.
For legal persons other than profit-making legal persons, the relevant laws, administrative regulations and articles of association shall apply to the rights to their real estate and movable assets.
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