| 单词 | Business asset |
| 释义 | 業務資產 Property whether tangible or intangible used for the purpose of earning income, usually otherwise than as an employee, or otherwise producing a profit. Corporations - An asset that forms part of a business undertaking as opposed to an individual’s personal property. Business assets include goodwill, plant, fixtures, fittings, stock-in-trade and book debts. Family law - In matrimonial proceedings relating to ancillary relief, the business assets of the parties will be considered by the court when assessing the appropriate order to make under the Matrimonial Proceedings and Property Ordinance: Matrimonial Proceedings and Property Ordinance (Cap 192) s 7. However the court is not entitled to make any order in relation to the property of third parties: Halsbury’s Laws of Hong Kong, Vol 12, Family Law [180.419]. This means that if the business is a separate entity, the court cannot make an order upon its assets when granting ancillary relief in matrimonial proceedings. 為賺取收入而使用的有形或無形財產，通常指非僱員或指能賺取盈利的僱員。 法團 - 形成商業經營一部份的資產，與個人的非土地財產不同。商業資產包括商譽、廠房、固定裝置、設備、營業用具及帳面債項。 家庭法 - 在有關附屬濟助的婚姻法律程序中，法庭在根據《婚姻法律程序與財產條例》評估所應作出的適當命令時，會考慮的與訟各方的業務資產：《婚姻法律程序與財產條例》（第192章）第7條。但法庭無權就第三方的財產作出任何命令：Halsbury’s Laws of Hong Kong，第12冊，家庭法，第[180.419]段。即表示如果有關業務是獨立實體，則法庭在婚姻法律程序中授予附屬濟助時，不可對該業務資產作出任何命令。 |
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