什么是资产和负债？
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Assets and liabilities are a very important concept for companies with full accounting. I will quote here the Accounting Act, which describes these concepts in detail.
Assets are "resources controlled by the entity with a reliably determined value, arising as a result of past events that will result in the inflow of economic benefits to the entity in the future".
Assets are company-owned equipment that is used to run a business, money invested to start a business, or any receivables the company collects as a result of the sale of goods or services.
Liabilities are the sources of financing, thanks to which it is possible to supply the company with assets. Liabilities include shares, shares, financial liabilities incurred by the company or share capital.
Types of assets:
- fixed assets - all resources belonging to the company for at least 12 months from the balance sheet date. They are divided into legal and intangible assets, goodwill, costs of completion of development works, other intangible assets (copyrights, related rights, licenses and concessions, rights to patents, inventions or trademarks) and advances for intangible assets. Such assets also include ordinary items whose economic usefulness exceeds one year (equipment, land, etc.)
- current assets, in which we distinguish:
a) tangible assets - intended for consumption or sale within 12 months from the balance sheet date; materials purchased in order to use them for own purposes and fit for sale in an unprocessed state;
b) financial assets - payable and due or available for sale within 12 months from the balance sheet date or the date of their deposit, issue or purchase;
c) short-term receivables - receivables for deliveries or services which are due within 12 months from the balance sheet date;
d) international settlements - must last no longer than 12 months from the balance sheet date.
Types of liabilities:
1. Equity, which we divide into:
a) share capital, i.e. share capital - the most important equity capital. Its amount should be specified in the articles of association and specified in the register. The owners' contribution to the assets of a given business entity;
b) supplementary capital - which may arise as a result of the surplus of the price over the nominal value of shares, or already during the operation of the company, or when the supplementary capital increases, by retaining part of the net profit.
c) revaluation reserve - it is created when fixed assets and long-term investments are revaluated;
d) other capitals, reserve - they are created by joint-stock companies to cover losses or financial liabilities towards other business entities.
2. Liabilities and provisions for liabilities - these liabilities include any capital that has been granted in the company for some time. The best example is a loan, loan or bond.
Assets and liabilities are a very important concept for companies with full accounting. I will quote here the Accounting Act, which describes these concepts in detail.
Assets are "resources controlled by the entity with a reliably determined value, arising as a result of past events that will result in the inflow of economic benefits to the entity in the future".
Assets are company-owned equipment that is used to run a business, money invested to start a business, or any receivables the company collects as a result of the sale of goods or services.
Liabilities are the sources of financing, thanks to which it is possible to supply the company with assets. Liabilities include shares, shares, financial liabilities incurred by the company or share capital.
Types of assets:
- fixed assets - all resources belonging to the company for at least 12 months from the balance sheet date. They are divided into legal and intangible assets, goodwill, costs of completion of development works, other intangible assets (copyrights, related rights, licenses and concessions, rights to patents, inventions or trademarks) and advances for intangible assets. Such assets also include ordinary items whose economic usefulness exceeds one year (equipment, land, etc.)
- current assets, in which we distinguish:
a) tangible assets - intended for consumption or sale within 12 months from the balance sheet date; materials purchased in order to use them for own purposes and fit for sale in an unprocessed state;
b) financial assets - payable and due or available for sale within 12 months from the balance sheet date or the date of their deposit, issue or purchase;
c) short-term receivables - receivables for deliveries or services which are due within 12 months from the balance sheet date;
d) international settlements - must last no longer than 12 months from the balance sheet date.
Types of liabilities:
1. Equity, which we divide into:
a) share capital, i.e. share capital - the most important equity capital. Its amount should be specified in the articles of association and specified in the register. The owners' contribution to the assets of a given business entity;
b) supplementary capital - which may arise as a result of the surplus of the price over the nominal value of shares, or already during the operation of the company, or when the supplementary capital increases, by retaining part of the net profit.
c) revaluation reserve - it is created when fixed assets and long-term investments are revaluated;
d) other capitals, reserve - they are created by joint-stock companies to cover losses or financial liabilities towards other business entities.
2. Liabilities and provisions for liabilities - these liabilities include any capital that has been granted in the company for some time. The best example is a loan, loan or bond.
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