| 单词 | Asset |
| 释义 | 資產 An item, whether tangible or intangible, having economic value to its owner which, if not already in the form of money, can be converted into money to the owner’s benefit. Assets are service potential or future economic benefits controlled by an entity as a result of past transactions or other past events: International Accounting Standards Committee ‘Framework for the Preparation and Presentation of Financial Statements’; Hui & Ng, Accounting in Hong Kong: Regulatory Framework and Advanced Accounting Practice (City Polytechnic of Hong Kong, 1993) pp 26-29. See also Balance sheet; Property. 其擁有人而言具有經濟價值，（如為非貨幣形式）可為擁有人的利益轉為貨幣的有形或無形物品。資產指某實體因過去交易或其他過去事件，而控制的服務潛力或未來經濟利益：國際會計準則委員會『財務報表的編報框架』；Hui & Ng，Accounting in Hong Kong: Regulatory Framework and Advanced Accounting Practice（香港城市理工學院，1993年）第26至29頁。另見 Balance sheet; Property。n. |
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