| 单词 | asset |
| 释义 | as·set /'a-ˌset, -sət/ n [back-formation from assets, singular, sufficient property to pay debts and legacies, from Anglo-French asetz, from Old French asez enough] 1: the entire property of a person, business organization, or estate that is subject to the payment of debts — used in pl. compare equity 2: an item of property owned admitted asset: an asset allowed by law to be included in determining the financial condition of an insurance company compare nonadmitted asset in this entry appointive asset: an asset in an estate that is to be distributed under a power of appointment capital asset: a tangible or intangible long-term asset esp. that is not regularly bought or sold as part of the owner's business; specif: any asset classified as a capital asset by law (as section 1221 of the Internal Revenue Code) cur·rent asset: a short-term asset (as inventory, an account receivable, or a note) that can be quickly converted into cash equitable asset: an asset esp. in an estate that is subject to the payment of debts only in a court of equity fixed asset: a tangible asset (as a piece of equipment) that is of a permanent or long-term nature intangible asset: an asset (as goodwill or a patent) that does not have physical form marital asset: an asset acquired by either spouse or both spouses during a marriage ◇ Marital assets are generally subject to equitable distribution on divorce. net assets 1: the excess of assets over liabilities – called also net worth; 2: admitted assets considered as a whole net quick assets: the excess of quick assets over current liabilities non·ad·mit·ted asset: an asset not allowed by law to be included in determining the financial condition of an insurance company because it cannot be quickly converted into cash without incurring a loss compare admitted asset in this entry quick assets: cash, accounts receivable, and other current assets except inventories tangible asset: an asset that has physical form and is capable of being appraised at an actual or approximate value wast·ing asset: property (as a copyright or oil well) that will eventually expire or be used up and lose its value |
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