Static assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 65,438+02 months and have reached a certain standard in value, including houses, buildings, machines, vehicles and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.

Dynamic assets are current assets, which refer to assets that can be realized or used by an enterprise within a business cycle of one year or more, and are an indispensable part of enterprise assets. During the turnover transition period, current assets start from monetary form, change its form in turn, and finally return to monetary form. Various forms of capital are closely combined with production and circulation, with fast turnover and strong liquidity. Strengthening the audit of current assets business is conducive to determining the legitimacy and compliance of current assets business, checking the correctness of accounting treatment of current assets business, exposing its shortcomings, and improving the efficiency of using current assets.

Extended data:

Main characteristics of static assets and fixed assets

1, the value of fixed assets is generally relatively large, the use time is relatively long, and they can participate in the production process repeatedly for a long time.

2. Although wear occurs in the production process, it does not change its physical form, but gradually transfers its value to the product according to its wear degree, and the value transferred part is recovered to form a depreciation fund.

Baidu encyclopedia-current assets

Baidu encyclopedia-fixed assets