Asset /KK:[]/ (n.) 資產, (Source: 奇摩字典)
範例:This article is about the business definition. For other uses, see Asset (disambiguation).
In business and accounting, assets are economic resources owned by business or company. Anything tangible or intangible that one possesses, usually considered as applicable to the payment of one's debts is considered an asset. Simplistically stated, assets are things of value that can be readily converted into cash (although cash itself is also considered an asset).[1] The balance sheet of a firm records the monetary[2] value of the assets owned by the firm. It is money and other valuables belonging to an individual or business. [3] Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets.[4] Current assets include inventory, while fixed assets include such items as buildings and equipment.[5] Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs,[5] and financial assets, including such items as accounts receivable, bonds and stocks.(Source: http://en.wikipedia.org/wiki/Asset).
中文翻譯:本文是關於企業的定義。作其他用途,資產(消歧義)。 務和會計,資產的經濟資源擁有企業或公司。任何有形或無形的,一個人的擁有,通常被認為是適用於支付一個人的債務被認為是資產。簡單地說,資產價值的東西,可以很容易地轉換成現金(現金本身雖然也被視為一項資產)。記錄貨幣的資產負債表公司,公司所擁有的價值資產。這是金錢和其他貴重物品屬於個人或企業。兩個主要的資產分別有形資產和無形資產。有形資產包括各子類,包括流動資產和固定資產。當前資產包括庫存,而固定資產等項目,包括建築和設備。無形資產非物理資源和權利,有對公司的價值,因為他們在市場上給公司一些優勢。例子無形資產商譽,版權,商標,專利和計算機程序,金融資產,包括等項目的應收賬款,債券和股票。
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