The languages used by the 56 ethnic groups of China belong to five language families: the Sino-Tibetan language family, the Altaic language family, the Austronesian language family, the Austro-Asiatic language family and the Indo-European language family.he Chinese official language is Mandarin, but there are more than 80 different local languages and dialects existing in China. As one of the six official languages used in the United Nations, the Chinese Language is made up of more than 80 different local languages and uses about 30 kinds of different characters.
ROA = Net Profit / Average Total Assets. When assessing a business's financial fitness, it is important to know how successful it is at turning what it already has into additional profits for owners and shareholders.
Fixed Asset. Definition: A fixed asset is an item with a useful life greater than one reporting period, and which exceeds an entity's minimum capitalization limit. A fixed asset is not purchased with the intent of immediate resale, but rather for productive use within the entity. An inventory item cannot be considered a fixed asset, since it is purchased with the intent of either reselling it directly or incorporating it into a product that is then sold. The following are examples of general categories of fixed assets: 1  Buildings. 2  Computer equipment. 3  Computer software. 4  Furniture and fixtures.