单词 | asset |
释义 | asset —assetless, adj. /as"et/, n. 1. a useful and desirable thing or quality: Organizational ability is an asset. 2. a single item of ownership having exchange value. 3. assets, a. items of ownership convertible into cash; total resources of a person or business, as cash, notes and accounts receivable, securities, inventories, goodwill, fixtures, machinery, or real estate (opposed to liabilities). b. Accounting. the items detailed on a balance sheet, esp. in relation to liabilities and capital. c. all property available for the payment of debts, esp. of a bankrupt or insolvent firm or person. d. Law. property in the hands of an heir, executor, or administrator, that is sufficient to pay the debts or legacies of a deceased person. [1525-35; back formation from assets, in phrase have assets, lit., have enough (to pay obligations) < AF, OF asez enough. See ASSAI1] |
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