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assets    音标拼音: ['æs,ɛts]
n. 资产,财产

资产,财产

assets
资产额

assets
资产

assets
n 1: anything of material value or usefulness that is owned by a
person or company

Assets \As"sets\, n. pl. [OF. asez enough, F. assez, fr. L. ad
satis, akin to Gr. ? enough, Goth. saps full. Cf. {Assai},
{Satisfy}.]
1. (Law)
(a) Property of a deceased person, subject by law to the
payment of his debts and legacies; -- called assets
because sufficient to render the executor or
administrator liable to the creditors and legatees, so
far as such goods or estate may extend. --Story.
--Blackstone.
(b) Effects of an insolvent debtor or bankrupt, applicable
to the payment of debts.
[1913 Webster]

2. The entire property of all sorts, belonging to a person, a
corporation, or an estate; as, the assets of a merchant or
a trading association; -- opposed to {liabilities}.
[1913 Webster]

Note: In balancing accounts the assets are put on the Cr.
side and the debts on the Dr. side.
[1913 Webster]

96 Moby Thesaurus words for "assets":
Swiss bank account, accounts, accounts payable,
accounts receivable, affluence, assessed valuation,
assets and liabilities, available means, balance, bank account,
bottom dollar, bottomless purse, budget, budgeting, bulging purse,
capital, capital goods, capitalization, cash reserves,
checking account, circumstances, command of money, costing-out,
current assets, deferred assets, easy circumstances,
embarras de richesses, exchequer, expenditures, finances,
fixed assets, fortune, frozen assets, fund, funds, gold, grist,
handsome fortune, high income, high tax bracket, holdings,
independence, intangible assets, intangibles, kitty, liabilities,
life savings, liquid assets, lucre, luxuriousness, mammon,
material assets, material wealth, means, money, money to burn,
moneybags, moneys, nest egg, net assets, net worth, opulence,
opulency, outstanding accounts, pecuniary resources, pelf, pocket,
pool, possessions, property, prosperity, prosperousness, purse,
quick assets, receipts, reserves, resource, resources, riches,
richness, savings, savings account, six-figure income, stock,
stock-in-trade, substance, supply, tangible assets, tangibles,
treasure, unpaid accounts, unregistered bank account,
upper bracket, wealth, wealthiness, wherewithal

ASSETS. The property in the hands of an heir, executor, administrator or
trustee, 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 French
word assez, enough; that is, the heir or trustee has enough property. But
the property is still called assets, although there may not be enough to
discharge all the obligations; and the heir, executor, &c., is chargeable in
distribution as far as such property extends.
2. Assets are sometimes divided by all the old writers, into assets
enter mains and assets per descent; considered as to their mode of
distribution, they are legal or equitable; as to the property from which
they arise, they are real or personal.
3. Assets enter maim, or assets in hand, is such property as at once
comes to the executor or other trustee, for the purpose of satisfying claims
against him as such. Termes de la Ley.
4. Assets per descent, is that portion of the ancestor's estate which
descends to the heir, and which is sufficient to charge him, as far as it
goes, with the specialty debts of his ancestor. 2 Williams on Ex. 1011.
5. Legal assets, are such as constitute the fund for the payment of
debts according to their legal priority.
6. Equitable assets, are such as can be reached only by the aid of a
court of equity, and are to be divided,, pari passu, among all the
creditors; as when a debtor has made his property subject to his debts
generally, 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 fee
simple.
8. Personal assets, are such goods and chattels to which the executor
or 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.; 2
Bl. 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.


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  • What Is an Asset? Definition, Types, and Examples - Investopedia
    Assets are anything of value that an individual, a business enterprise, or another entity owns Different types of assets are treated differently for tax and accounting purposes
  • Types of Assets - Corporate Finance Institute
    What are the Main Types of Assets? An asset is a resource owned or controlled by an individual, corporation, or government with the expectation that it will generate a positive economic benefit Common types of assets include current, non-current, physical, intangible, operating, and non-operating
  • What Is an Asset? Definition, Examples More | Capital One
    Assets are things you own that have value Assets can include things like property, cash, investments, jewelry, art and collectibles Liabilities are things that are owed, like debts Liabilities can include things like student loans, auto loans, mortgages and credit card debt
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    Assets have multiple categories that follow various accounting rules and regulations, and learning about them can help you improve your financial skills In this article, we discuss the different types of assets, how to classify them and ways you can determine their value
  • Examples of assets — AccountingTools
    An asset is expected to yield a benefit in a future period In a business, assets are aggregated into different line items on the balance sheet
  • What Are Assets? – Forbes Advisor
    While countless things can be considered assets, they don’t all fall into the same class The four main types of assets are liquid assets, illiquid assets, tangible assets and intangible
  • Asset - Wikipedia
    Assets can be divided into current and non-current (a k a fixed or long-lived) Current assets are generally subclassified as cash and cash equivalents, receivables, inventory, and accruals (such as pre-paid expenses)
  • What Is an Asset? Types Examples in Business Accounting
    Assets include almost everything owned and controlled by a company that’s of monetary value and will provide future benefits Assets are classified by how quickly they can be converted to cash, whether they are tangible or intangible, and how a business uses them
  • What are Assets? - Definition | Types and Classes | Examples Explained
    What are Assets in Accounting? Definition: An asset is a resource that has some economic value to a company and can be used in a current or future period to generate revenues These resources take many forms from cash to buildings and are recorded on the balance sheet until they are used
  • What are Assets in Accounting? Definition, Types Examples Explained
    What are assets in accounting? We answer that question in this guide Learn the definition, types, and examples of assets, plus how to record and track them accurately





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