Answer: 1. Why are corporate loans considered assets?

1. Loans are financial institutions lending money to companies, and some are private loans lending money to individuals, but in a broad sense Refers to financial institutions lending money to enterprises. When an enterprise borrows a loan, it naturally becomes a liability, and the liability asset is the fixed property purchased with the money from the loan.

2. Financial assets that comply with the "Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments" shall be initially recognized by the enterprise in accordance with the intentions of the managers, the requirements of risk management and the characteristics of the assets. By nature, assets are divided into the following four categories:

(1) Financial assets measured at fair value and changes included in current profits and losses;

(2) Held to maturity Investment;

(3) Loans and receivables;

(4) Financial assets available for sale.

2. Why are stocks considered assets?

Stocks are liquid assets, and stocks are short-term tradable financial assets, so they are assets. ?