Current location - Music Encyclopedia - Chinese History - What's the difference between capital and assets? What is the difference between "capital" and "assets"? (finance)
What's the difference between capital and assets? What is the difference between "capital" and "assets"? (finance)
What's the difference between capital and assets? What is the difference between "capital" and "assets"? (Finance) Capital is invested by investors, and capital is generated by capital activities.

What is the difference between assets and capital? Capital refers to the owner's investment and provident fund.

Assets refer to resources owned or controlled by an enterprise and expected to bring benefits to the enterprise.

Numerically speaking, comparison.

Assets will definitely be greater than capital.

What's the difference between capital and assets? Capital: It's your own money. If you have 1000 yuan, your capital is 1000 yuan.

Assets: Money at your disposal. If you have 1, 000 yuan, and then you get a loan from the bank to 500 yuan, then you have 1, 500 yuan's assets, and you have 500 yuan's liabilities.

What are the differences and connections between capital, assets and capital? The scope of capital is wider than that of capital, which can be material or abstract. It can include factories, equipment, machines and so on. Capital is a part of current assets belonging to capital.

Generally speaking: assets = capital+creditor's rights.

Assets are economic resources used by enterprises to engage in production and business activities in order to bring future economic benefits to investors. The so-called corporate property right of an enterprise refers to the ownership of the capital it controls.

Capital is the source of funds for enterprises to purchase assets needed for production and operation activities, and it is also the investment of investors in enterprises. It is debt capital and equity capital, which belong to creditors and company owners (shareholders) respectively, and enterprises have no ownership of their assets.

The broad sense of capital is consistent with the concept of "assets", but there is a concept of narrowing the scope, such as monetary capital or working capital.

The registered capital of a company The amount of capital registered by the company registration authority is also called legal capital. Registered capital is the amount of property or its own property granted by the state to an enterprise as a legal person for management. The concepts of registered capital and registered capital are quite different. Registered capital reflects the management right of the enterprise; Registered capital reflects the corporate property rights of the company, and all the capital invested by shareholders shall not be withdrawn, and the property rights shall be exercised by the company. The registered capital is the sum of the actual assets of the enterprise, and the registered capital is the sum of the capital contribution paid by investors. The registered capital increases or decreases with the increase or decrease of the actual capital, that is, when the actual capital of an enterprise increases or decreases by more than 20% compared with the registered capital, it is necessary to register for change. Without legal procedures, the registered capital shall not be increased or decreased at will.

What is the difference between capital and assets?

1, capital is the value that can bring surplus value. Capital includes the following meanings:

(1), capital can show various forms of value. It can be something, money, tangible or intangible, but it must be valuable.

(2) Capital is the value that can increase the value. The proliferation ability of capital is the most fundamental feature of capital.

(3) Value must be multiplied in the process of realization. The ultimate source of proliferation preparation is labor.

2. The essence of capital must be understood from two aspects: natural attribute and social attribute. From the natural attribute, capital belongs to the unique category of commodity economy, and it is the value of value proliferation obtained by occupying and controlling surplus labor in continuous movement, and it is an indispensable element of social production and operation. Capital itself does not reflect social relations; From the perspective of social attributes, the connection between capital and a certain social system and ownership of means of production inevitably reflects the essential characteristics of society, social relations and historical relations of production.

3. Capital has the following characteristics: proliferation, reward, movement, risk and sociality (capital has the social attribute of production relations). These five characteristics are closely related. For capital owners, return is the premise, proliferation is the purpose, risk is the pressure and motivation, and exercise is the condition to achieve proliferation; But any form of capital is a concrete manifestation of certain social relations of production.

4. Capital is the value that can bring surplus value. Capital always shows some things, such as factories, machines and devices, but the essence of capital is not things, but the exploitative relationship and exploited relationship between the bourgeoisie and the proletariat covered by the shell of things. This is a historical category.

5. The general formula of capital circulation is G (currency) -W (commodity) -G (multiplication currency). The capital here refers to industrial capital, commercial capital and loan capital (G-G is just a simplification of this formula).

Second, about asset capital and assets are two completely different concepts, representing completely different connotations. Assets, in English, are economic resources used by enterprises to engage in production and business activities and bring future economic benefits to investors. They appear on the left side of the balance sheet and are owned by the enterprise. The so-called corporate property right of an enterprise refers to the ownership of the assets it controls. Capital and English are the sources of funds for enterprises to purchase assets needed for production and business activities, and are investors' investments in enterprises. It appears on the right of the balance sheet. It is debt capital and equity capital, which belong to creditors and company owners (shareholders) respectively, and enterprises do not have ownership of their capital.

1. Significant progress in asset definition

Assets are the first of the six accounting elements, and the other five accounting elements are directly related to them. Therefore, how to define the connotation and extension of assets is a very important issue in accounting theory and practice, which has aroused great concern in accounting theory and practice.

1992165438+1The Accounting Standards for Business Enterprises issued on October 30th defined assets as "assets are economic resources owned or controlled by enterprises that can be measured in money, including all kinds of property, creditor's rights and other rights". Practice has proved that this definition cannot truly reflect the quality of assets. When an asset of an enterprise is lost or impaired, for example, the inventory of some enterprises has actually been depreciated, but it is still recognized as an asset at actual cost and listed on the balance sheet; For example, some enterprises can't collect a large amount of accounts receivable for a long time, and the indebted units have been unable to bear the debt repayment obligations in essence, but they are still listed as assets on the balance sheet according to the original financial accounting system, which makes the assets of enterprises inflated and profits inflated, resulting in the lack of reliability of accounting information. Fixed assets, long-term investments, intangible assets and other assets also have such examples. These assets are untrue, which will lead to the distortion of meeting information.

The definition of the above assets was established in 1992- 1993 when China's accounting system was reformed. This definition obviously bears many traces of planned economy in the early days of the establishment of socialist market economy. Many inevitable economic transactions or events in the market economy could not be fully reflected at that time, and the confirmation and measurement of accounting elements could not really reflect the basic requirements of accounting information quality characteristics. With the development of economy and the deepening of reform and opening-up, the theoretical defects of asset definition provide accounting technical conditions for whitewashing performance through false profit and real loss and false increase of assets. It is against this background that the "Regulations on Financial Accounting Reports of Enterprises" issued on June 2 1 2000 redefined assets as: "Assets refer to resources formed by past transactions and events, which are owned or controlled by enterprises and are expected to bring economic benefits to enterprises." This definition has revised the original definition from two aspects: first, assets are resources formed by past transactions or events, not resources formed by future transactions or events; Second, it is expected to bring economic benefits to enterprises.

What is the difference between capital and property? Capital is the property you invest. If you invest with your own property 10000 yuan, this 10000 yuan will become capital from property, which is clearly stated in the company law. If you invest with your own property 100000 yuan, this 10000 yuan is the company's capital, and it will no longer be your personal property, but become.

What is the difference between asset risk and financial risk? Asset risk refers to the uncertainty of asset value, which is an index to measure the company's business risk and industry risk. Therefore, the company's asset value is only an estimated value, which has certain uncertainty and should be understood under the framework of the company's business risk or asset risk. That is, the assets of the merged enterprise are lower than their actual value or the risks brought by these assets failing to play their target role after the merger. The asset risk of a financial company refers to the possibility that the reputation, capital and income of the financial company will suffer losses due to the deviation of asset quality caused by external uncertain factors, internal human factors and related conditions.

Financial risk refers to the risk that the company may lose its solvency due to unreasonable financial structure and improper financing, which will lead to the decline of investors' expected income. Financial risk is a realistic problem that enterprises must face in the process of financial management. Financial risks exist objectively. Enterprise managers can only take effective measures to reduce financial risks, but can not completely eliminate financial risks.

What is the difference between investment and capital? It's not about size. Capital is money, not money; Investment is investment.

With what investment? Money, labor, technology and so on can be invested.

What's the difference between assets and property? The difference between assets and property can be understood from the following aspects:

First, because the net assets are the accumulation of enterprise property or wealth, and ultimately owned by investors, in a certain sense, property is jointly owned by enterprises and investors. In contrast, assets are only owned by enterprises.

Second, because the net assets are a part of the total operating capital of the enterprise and owned by the enterprise, the property belongs to the category of its own capital, and at the same time, the assets corresponding to the net assets become the transformation form or application form of the property.

Third, although the property of an enterprise belongs to the category of its own capital, it is not formed by investors' investment, but the accumulation of all capital operating income or all asset operating income of the enterprise. Therefore, property is not only the product of capital, but also the product of assets.

Fourth, from the perspective of the loan relationship of enterprises, there are liabilities when there are assets, that is, assets correspond to liabilities; In contrast, property does not correspond to liabilities.

Fifth, because assets correspond to liabilities, assets increase with the increase of liabilities and decrease with the decrease of liabilities. In contrast, because property does not correspond to liabilities, property does not change with the changes of liabilities.

Assets refer to resources formed by past business transactions or events of an enterprise, which are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise.

Assets refer to anything with commercial or exchange value owned by any company, institution or individual.

There are many classifications of assets, such as current assets, fixed assets, tangible assets, intangible assets and real estate.

Property refers to money, materials, houses, land and other material wealth. State-owned property, private property and rights with monetary value and protected by law. Generally speaking, there are three kinds of property, namely movable property, immovable property and intellectual property (intellectual property).

Difference:

1. Assets can only be called assets if they are in the enterprise entity. The scope of property is wider.

2. Assets refer to the past business and events of the enterprise.

3. Assets can bring economic benefits to enterprises. Like scrapped machines, they cannot be recognized as the assets of enterprises. But if this scrapped thing is state-owned, whoever steals it can be convicted of stealing state property.