Asset fund is an accounting subject of public institutions, which belongs to asset subjects. For example, institutions need to build houses and allocate 6.5438+0 million yuan. This is an asset fund, which is frozen for the establishment of assets.

1, asset account:

Cash on hand, bank deposits, other monetary funds, trading financial assets, bills receivable, accounts receivable, prepayments, interest receivable, other receivables and bad debt reserves;

2. Liabilities:

Short-term loans, deposits received, borrowing funds, borrowing from the central bank, absorbing deposits, interbank deposits, discounting liabilities, trading financial liabilities, selling and repurchasing financial assets;

Liability accounts can be divided into current liability accounts and non-current liability accounts according to different liquidity, which are used to reflect the increase and decrease of corporate liabilities and their balances.