The primary accounting current assets include monetary funds, notes receivable, dividends receivable, accounts receivable, other receivables, inventories, prepaid expenses, long-term debt investments due within one year and other current funds. Current assets are an indispensable part of enterprise assets.
In industrial enterprises, the types of current assets can be divided into reserve assets, production assets, finished assets, settlement assets and monetary assets; In commercial enterprises, the types of current assets can be divided into commodity assets, non commodity assets, settlement assets and monetary assets.
According to the manifestation of current assets, current assets can be divided into monetary current assets and physical current assets. Monetary current assets include settlement assets and monetary assets; Physical current assets include reserve assets, production assets, finished assets, etc.