什麼是商業資產？
每個企業都有資產，用最簡單的術語來說就是“有價值的東西”。就像演員的微笑是她的資產一樣，企業需要資產來生產產品或銷售服務。
資產可以是有形的，比如設備或車輛，或者可以是無形的，比如專利、商標或版權。
商業資產在資產負債表上列出，在左邊。在右邊，解釋這些資產的所有權。要麼所有者擁有資產，要麼他們被貸款人、銀行或其他人“擁有”。
企業有哪些類型的資產？
根據商業資產負債表，商業資產按照它們通常被企業持有的時間長度以及它們被轉換成現金的難易程度來分類。
現金是最具流動性的資產，因為它已經是現金形式，可以用來方便快捷地付款。所有其他資產都以現金形式列出，它們可以轉換成現金。為什麼現金如此重要？因為企業需要它支付帳單和支付員工。
什麼是流動資產？
流動資產是指將在一年內轉換成現金的商業資產，以及在一年內用於經營企業的資產。瞭解流動資產對企業的背景和重要性也是很重要的。
什麼是流動資產與長期資產？
瞭解資產的類型以及如何對其進行分類可以幫助您查看企業的資產負債表並確定其强度。
流動資產，可以迅速轉化為現金，通常持有不到一年的資產是：
- 現金。對於一個企業來說，這意味著在商業支票帳戶和任何貨幣市場帳戶中的錢。
- 應收賬款。這個術語描述客戶欠企業的款額。將應收賬款轉為現金通常很容易。
- 預付保險。大多數保險是預付的，如果企業取消了保險單，通常可以收回大部分的錢。
- 存貨。它指的是供應、零件和物品，它們可以很快地變成產品，以現金出售。
長期資產。有時被稱為資本資產，更難轉化為現金。這些資產包括設備、傢俱和固定設備，然後是土地和建築。請注意，土地和建築需要最長時間來轉換成現金，所以它們最後列出。
為什麼瞭解流動資產很重要？
對於一個企業來說，擁有資產很重要，對於一個企業來說，擁有一些流動資產（如果需要的話，這些資產可以快速轉化為現金）也很重要。
如何評估資產？
企業根據其資產進行多種評估。最常見的是，那些看商業的人使用財務比率來做這些評估。
用於評估商業資產的兩種常見財務分析比率為：
- 流動比率(Current Ratio)。將流動資產與流動負債進行比較。、
- 快速比率(Quick Ratio)。只比較現金和應收賬款與流動負債。通過剔除存貨，這個比率更嚴格。
Current assets
Businesses own assets, or at least they
should. Assets are anything owned by an enterprise. This article will introduce
the current assets.
What are business
assets?
Every
enterprise has assets, which in the simplest terms are "valuable
things". Just as an actor's smile is her asset, an enterprise needs assets
to produce products or sell services.
Assets can be tangible, such as equipment
or vehicles, or intangible, such as patents, trademarks or copyrights.
Commercial assets are listed on the
balance sheet, on the left. On the right, explain the ownership of these
assets. Owners should own assets, and they should be "owned" by
lenders, banks or others.
What types of assets
do enterprises have?
According
to the business balance sheet, business assets are classified according to the
length of time they are usually held by the business and the degree of
difficulty in converting them into cash.
Cash is the most liquid asset because it
is already in the form of cash and can be used to pay quickly and conveniently.
All other assets are listed in cash and can be converted into cash. Why is cash
so important? Because businesses need it to pay bills and employees.
What are current
assets?
Current
assets refer to commercial assets that will be converted into cash within one
year and assets that will be used to operate enterprises within one year. It is
also important to understand the background and importance of current assets
for enterprises.
What are current
assets and long-term assets?
Understanding
the types of assets and how to classify them can help you look at the balance
sheet of an enterprise and determine its strength.
- Current assets, which can be quickly converted into cash, are usually held for less than a year:、Cash. For an enterprise, this means money in a commercial checking account and any money market account.
- Accounts receivable. This term describes the amount owed by customers to the enterprise. It is usually easy to convert accounts receivable into cash.
- Prepay insurance. Most insurance is prepaid, and if the company cancels the policy, it can usually recover most of the money.
- Inventory. It refers to supply, parts and goods, which can be quickly turned into products and sold in cash.
Long term assets. Sometimes referred to as capital
assets, it is more difficult to convert into cash. These assets include
equipment, furniture and fixtures, followed by land and construction. Note that
land and buildings take the longest time to convert into cash, so they are
listed at the end.
Why is it important
to understand current assets?
For
an enterprise, it is important to own assets. For an enterprise, it is also
important to own some current assets (which can be quickly converted into cash
if necessary).
How to evaluate
assets?
Enterprises
make various assessments based on their assets. Most commonly, those who look
at business use financial ratios to make these assessments.
The two common financial analysis ratios
used to evaluate commercial assets are:
- Current Ratio. Compare current assets with current liabilities.
- Quick Ratio. Compare only cash and accounts receivable with current liabilities. By eliminating inventory, the ratio is stricter.
We will introduce the liquidity ratio and
the fast ratio separately.
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