经营性资产包括什么？

中文版

经营性资产是指在企业的日常经营活动中所使用的、能产生经济效益的资产。这些资产不仅是企业进行生产经营的物质基础，还是其创造经济利润、维持长期发展的关键因素。

经营性资产主要包括以下几类：

流动资产：如现金、银行存款、应收账款、存货等，这些资产具有流动性高、变现能力强的特点，对于企业的日常运营和资金周转至关重要。

固定资产：如厂房、机器设备、交通工具等，这些资产是企业进行生产活动的物质基础，对于提高生产效率和产品质量具有关键作用。

无形资产：如专利、商标、商誉等，这些资产虽然不具有物质形态，但对于企业的品牌形象和市场竞争力具有重要影响。

长期投资：如对其他企业的股权投资、房地产投资等，这些资产是企业实现多元化经营、分散风险、获取长期收益的重要手段。

通过对经营性资产的有效管理和运营，企业可以实现资源的优化配置、提高经济效益、增强市场竞争力，从而推动企业的可持续发展。

英文版

What are Operating Assets?

Operating assets refer to the assets used in the daily business activities of a company that can generate economic benefits. These assets are not only the material foundation for the company's production and operation but also a crucial factor in creating economic profits and maintaining long-term development.

Operating assets mainly include the following categories:

Current assets: Such as cash, bank deposits, accounts receivable, inventory, etc. These assets have high liquidity and strong cash conversion capabilities, which are essential for the daily operation and cash flow of the company.

Fixed assets: Such as factories, machinery and equipment, transportation vehicles, etc. These assets are the material foundation for the company's production activities and play a key role in improving production efficiency and product quality.

Intangible assets: Such as patents, trademarks, goodwill, etc. Although these assets do not have a material form, they have a significant impact on the company's brand image and market competitiveness.

Long-term investments: Such as equity investments in other companies, real estate investments, etc. These assets are important means for the company to achieve diversified operation, diversify risks, and obtain long-term returns.

By effectively managing and operating operating assets, companies can optimize resource allocation, improve economic efficiency, enhance market competitiveness, and thus promote sustainable development.