Current assets include:
Cash on hand, bank deposits, other monetary funds, trading financial assets, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, other receivables, bad debt reserves, agency business assets, material procurement, materials in transit, raw materials, material cost differences, inventory goods, delivered goods, commodity sales price differences, entrusted processing materials, packaging materials and low-value consumables, and inventory depreciation reserves.
Current assets can be divided into financial current assets and operating current assets. Generally, financial assets are distinguished first, and the rest are operating current assets.
Financial assets include transactional financial assets, creditor's rights investments, other creditor's rights investments, other equity instruments investments and other assets.
Operating assets are assets that can provide goods or services to the society in production and circulation.
Therefore, from the accounting point of view, the so-called operating current assets mainly refer to the current assets held by enterprises for the purpose of making profits, which are actually profitable, mainly including monetary funds, accounts receivable generated from business transactions, inventories, etc.