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一、资产的意义 资产是企业拥有或者控制的、能以货币计量的经济资源,包括各种财产、债权和其他权利。它通过以前或现在交易获得,有助于企业现在和未来的生产经营。作为资产有以下三个特征: 1.是企业所拥有或控制的、而不必是企业所有的。如融资租入的固定资产,在租赁期内并不为企业所有,但企业根据租赁合同有权使用它们生产产品、提供劳务,提高企业的经济效益。
I. Significance of assets Assets are economic resources that are owned or controlled by an enterprise and can be measured in monetary terms, including various property, creditor’s rights, and other rights. It is obtained through previous or current transactions, which helps the company’s current and future production operations. As an asset, it has the following three characteristics: 1. It is owned or controlled by the enterprise, not necessarily owned by the enterprise. For example, fixed assets financed by lease are not owned by the company during the lease period. However, enterprises have the right to use them to produce products and provide labor services according to the lease contract, so as to increase the economic efficiency of the enterprise.