Do the drinks sold in hotels count as total assets?

Accounting entries such as drinks donated when the hotel buys drinks are put into storage. Borrow: raw materials-wine storage (also classified by drinks, such as wine, beer, drinks, etc. ) loan: bank deposit collection.

Total assets refer to all assets owned or controlled by an economic entity that can bring economic benefits. Generally speaking, the total assets of an accounting entity are equal to the total assets of its balance sheet. Like accounting caliber in the UN SNA, assets in China's asset-liability accounting refer to economic assets.