The assets of an administrative unit shall be possessed or used by a specific administrative unit, and shall be measurable in money, and shall be the economic source for helping the unit to carry out normal official activities.
Divided into current assets and fixed assets. Current assets refer to assets that can be realized or consumed within one year, including cash, bank deposits, temporary payments, inventory materials and so on. Cash is the monetary fund kept by the cashier; Bank deposits are monetary funds deposited by administrative units in banks.
Temporary payment is the temporary payment to be settled between the administrative unit and other units, subordinate units or employees of this unit in business activities. Inventory materials are administrative materials purchased by administrative units in bulk and consumed one after another. If the quantity of office supplies is not large, it will be directly listed as expenses according to the purchased quantity.
Securities are national bonds issued by the central government and purchased by administrative units with surplus funds. Fixed assets refer to assets with a service life of more than one year and a unit value of more than the specified standard, and basically maintain the original material form during use, including fixed assets such as buildings, special equipment, cultural relics, exhibits and books.