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No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.
Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.
Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts.
Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets. Assets are key factors for any business.
1. Which of the following is NOT physical asset?回答
A. Filing cabinets.
B. Accounts receivable.
C. Delivery vans.
2. According to the passage, where do the assets appear?回答
A. The balance sheet
B. The income statement
C. The cash flow
3. What do you think an accountant is responsible for?回答
A. An accountant is responsible for hair design.
B. An accountant is responsible for computer repair.
C. An accountant is responsible for bookkeeping.
4. According to the passage, which of the following is INCORRECT?回答
A. Every business has assets
B. Assets can be in different forms.
C. Every businesscan bring in sales without assets.
5. What is the passage discussing about?回答
A. Every business has assets.
B. Assets can be in different forms.
C. Assets appear on the balance sheet.
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