MindMap Gallery Capital and Assets
This is a mind map about capital and assets. Assets and capital are both forms of property. Assets contain capital, and capital is the most active element in assets.
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Avatar 3 centers on the Sully family, showcasing the internal rift caused by the sacrifice of their eldest son, and their alliance with other tribes on Pandora against the external conflict of the Ashbringers, who adhere to the philosophy of fire and are allied with humans. It explores the grand themes of family, faith, and survival.
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Capital and Assets
the difference
definition
assets
property
Resources owned or controlled by an economic entity due to past transactions or events and expected to generate future economic benefits. Including various properties, claims and other rights
capital
Value that brings about surplus value. The means of production and currency as the material carrier of capital are not capital in themselves. They become capital only when they are owned by capitalists and used as a means of exploitation.
The value form of fixed assets and current assets invested in enterprise production and operating activities under the conditions of socialist market economy
A metaphor for something that is used to gain profit. Such as: political capital
Accounting refers to the capital invested by owners into the enterprise and the resulting capital reserve, that is, owner's equity.
Features
assets
Usability, that is, the enterprise can use the assets for production and operation
Assets are expected to bring economic benefits to the business
Assets should be resources owned or controlled by the enterprise
Assets are formed from past transactions or events of the enterprise
capital
Investment, that is, investment in capital can earn returns
Capital is value that can bring surplus value
Capital is a movement
Capital is a historical category that embodies the relationship between capitalists exploiting wage workers and is the essential category of the capitalist mode of production.
Classification
assets
Asset attributes
monetary assets
monetary assets
cash
Bank savings
debt assets
corporate bonds
Government Bonds
equity assets
Financial product assets
trust assets
Securities investment fund assets
Physical assets
Assets that directly bring utility or services to users, such as residential buildings, large durable Consumer goods, factories, equipment, etc.
Asset form
fixed assets
Features
Play the role of labor means in the production process
Can participate in the production process many times and always maintain The original physical form does not need to be replaced until it is completely scrapped.
Its value is based on wear and tear over the entire period of operation. degree gradually transferred to the product
current assets
Features
Plays the role of labor object in the production process
Can only participate in the production process once and make changes during the production process change or disappear the original physical form, and in each production New raw materials must be purchased again after each cycle
It only participates in the production process once, but its value is a full transferred to the product
intangible assets
Features
no physical form
Monopoly
Must be supported by tangible assets to function
Its value lies in the fact that it provides the enterprise with existing tangible assets Excess returns above normal investment returns provide the possibility
deferred assets
Refers to expenditures that cannot be included in the current year's profits and losses at once and should be amortized in subsequent years. Such as start-up expenses, improvements to leased fixed assets, etc.
capital
main body
Human capital, institutional or social production relations capital, promotion or value-added is achieved by changes in social and political ideas, etc.
physical capital
given by nature
human creation
role in production
constant capital
Exists in the form of means of production, including labor means and processed labor moving object, its material form will be continuously polished during the production process Losses and consumption are used to produce new finished products, and their value is also transferred to into new products, but will not generate new value
variable capital
Existing in the form of labor power, value is not transferred to into other products, but workers’ labor creates new value and develops value increase
Turnaround method
fixed capital
Production in the form of labor materials such as factories, machines, equipment and tools Capital, in the production process, all its material forms participate in the production process
working capital
Used to purchase raw materials, fuel, auxiliary materials and other labor objects and used to purchase labor The part of the productive capital that is power is put into production at one time during the production process. Its value is recovered in one lump sum when the goods are sold.
connect
Assets and capital are both forms of property. Assets include capital, and capital is the most active element in assets.
Assets = Capital Other Accumulation Liabilities
Capital other accumulation = assets - liabilities = capital equity