| 释义 |
assets
as·set A0473600 (ăs′ĕt′)n.1. A useful or valuable quality, person, or thing; an advantage or resource: proved herself an asset to the company.2. A valuable item that is owned.3. A spy working in his or her own country and controlled by the enemy.4. assetsa. Accounting The entries on a balance sheet showing all properties, both tangible and intangible, and claims against others that may be applied to cover the liabilities of a person or business. Assets can include cash, stock, inventories, property rights, and goodwill.b. The entire property owned by a person, especially a bankrupt, that can be used to settle debts.
[Back-formation from English assets, sufficient goods to settle a testator's debts and legacies, from Anglo-Norman asetz, from asez, enough, from Vulgar Latin *ad satis, to sufficiency : Latin ad, to; see ad- + Latin satis, enough; see sā- in Indo-European roots.]assets (ˈæsɛts) pl n1. (Accounting & Book-keeping) accounting the property and claims against debtors that a business enterprise may apply to discharge its liabilities. Assets may be fixed, current, liquid, or intangible and are shown balanced against liabilities. Compare liabilities2. (Law) law the property available to an executor or administrator for settlement of the debts and payment of legacies of the estate of a deceased or insolvent person3. (Banking & Finance) any property owned by a person or firm[C16 (in the sense: enough to discharge one's liabilities): via Anglo-French from Old French asez enough, from Vulgar Latin ad satis (unattested), from Latin ad up to + satis enough]assetsProperty, goods or money owned by an individual or firm.Thesaurus| Noun | 1. |  assets - anything of material value or usefulness that is owned by a person or companypossession - anything owned or possessedplural, plural form - the form of a word that is used to denote more than oneshare, percentage, portion, part - assets belonging to or due to or contributed by an individual person or group; "he wanted his share in cash"tax base - collective value of taxable assetsreceivables - money that you currently expect to receive from notes or accountscrown jewel - the most desirable assets of a corporation; "their crown jewels figured prominently in the takeover attempt"deep pocket - a source of substantial wealth (usually plural); "a patron of the arts should have deep pockets"reserve assets - capital held back from investment in order to meet probable or possible demandsamount, amount of money, sum, sum of money - a quantity of money; "he borrowed a large sum"; "the amount he had in cash was insufficient"resource - available source of wealth; a new or reserve supply that can be drawn upon when neededintangible, intangible asset - assets that are saleable though not material or physicalcurrent assets, liquid assets, quick assets - assets in the form of cash (or easily convertible into cash)investment funds, investment - money that is invested with an expectation of profitequity - the difference between the market value of a property and the claims held against itsecurity, protection - defense against financial failure; financial independence; "his pension gave him security in his old age"; "insurance provided protection against loss of wages due to illness"material resource - assets in the form of material possessionscapital - wealth in the form of money or property owned by a person or business and human resources of economic valuecapital, working capital - assets available for use in the production of further assetscash in hand, finances, funds, monetary resource, pecuniary resource - assets in the form of moneyhole card - any assets that are concealed until they can be used advantageouslycredit - money available for a client to borrowoverage - a surplus or excess of money or merchandise that is actually on hand and that exceeds expectationsaccounts receivable - a creditor's accounts of money owed to him; normally arise from the sale of products or services |
Translationsasset (ˈӕset) noun anything useful or valuable; an advantage. He is a great asset to the school. 有用或有價的資源，優勢 有价值的人或物，优点 ˈassets noun plural the total property, money etc of a person, company etc. 個人或公司等的全部資產或金錢等 资产，财产 assets
assets[′a‚sets] (industrial engineering) All the resources, rights, and property owned by a person or a company; the book value of these items as shown on the balance sheet. assets
assets Tangible things with a monetary value.assets
Related to assets: current assets, Assets and Liabilitiesassets 1 property available for the payment of debts of a person or company in the event of insolvency or, in the case of a person, on death. Such property includes real estate and personal estate and property over which a person has a general power of appointment. 2 within the context of company and business accounts assets may be categorized as fixed assets or current assets. Fixed assets are those acquired with the intention that they should be held and used without change over a long period for the purpose of earning income. Fixed assets may comprise tangible assets (such as buildings, plant and machinery), fixed intangible assets (such as goodwill) and deferred assets (such as long-term loans). Current assets comprise liquid assets (cash or property that can quickly be converted into cash with little or no risk of loss) and circulating assets (goods and rights acquired in the ordinary course of business with the intention that they be held temporarily until resale). Also within the category of current assets are prepaid expenses and accrued revenue. Company accounts are required to differentiate between fixed and current assets. ASSETS. The property in the hands of an heir, executor, administrator ortrustee, which is legally or equitably chargeable with the obligations,which such heir, executor, administrator or other trustee, is, as such,required to discharge, is called assets. The term is derived from the Frenchword assez, enough; that is, the heir or trustee has enough property. Butthe property is still called assets, although there may not be enough todischarge all the obligations; and the heir, executor, &c., is chargeable indistribution as far as such property extends.
2. Assets are sometimes divided by all the old writers, into assetsenter mains and assets per descent; considered as to their mode ofdistribution, they are legal or equitable; as to the property from whichthey arise, they are real or personal.
3. Assets enter maim, or assets in hand, is such property as at oncecomes to the executor or other trustee, for the purpose of satisfying claimsagainst him as such. Termes de la Ley.
4. Assets per descent, is that portion of the ancestor's estate whichdescends to the heir, and which is sufficient to charge him, as far as itgoes, with the specialty debts of his ancestor. 2 Williams on Ex. 1011.
5. Legal assets, are such as constitute the fund for the payment ofdebts according to their legal priority.
6. Equitable assets, are such as can be reached only by the aid of acourt of equity, and are to be divided,, pari passu, among all thecreditors; as when a debtor has made his property subject to his debtsgenerally, which, without his act would not have been so subject. 1 Madd.Ch. 586; 2 Fonbl. 40 1, et seq.; Willis on Trust, 118.
7. Real assets, are such as descend to the heir, as in estate in feesimple.
8. Personal assets, are such goods and chattels to which the executoror administrator is entitled.
9. In commerce, by assets is understood all the stock in trade, cash,and all available property belonging to a merchant or company. Vide,generally, Williams on Exec. Index, h.t.; Toll. on Exec. Index, h.t.; 2Bl. Com. 510, 511; 3 Vin. Ab. 141; 11 Vin. Ab. 239; 1 Vern. 94; 3 Ves. Jr.117; Gordon's Law of Decedents, Index, h.t.; Ram on Assets. Assets
AssetsA firm's productive resources.AssetIn accounting, anything of value that a person or firm buys. Assets can be physical, such as real estate or stocks, a claim on debts, such as accounts receivable or liens, or a right, such as a patent. Of crucial importance to assets is their relative liquidity, or the ease with which they can be converted to cash. Liquid assets are often thought to be more useful than illiquid assets. See also: Tangible asset, Intangible asset.ASSETS
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assets
Related to assets: current assets, Assets and LiabilitiesWords related to assetsnoun anything of material value or usefulness that is owned by a person or companyRelated Words- possession
- plural
- plural form
- share
- percentage
- portion
- part
- tax base
- receivables
- crown jewel
- deep pocket
- reserve assets
- amount
- amount of money
- sum
- sum of money
- resource
- intangible
- intangible asset
- current assets
- liquid assets
- quick assets
- investment funds
- investment
- equity
- security
- protection
- material resource
- capital
- working capital
- cash in hand
- finances
- funds
- monetary resource
- pecuniary resource
- hole card
- credit
- overage
- accounts receivable
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