【CMA词汇每日一贴】Asset

天堂里的猫

Asset ： 1. Probable future economic benefits obtained by an entity as a result of past transactions.
2. Any owned physical object or right having economic value to its owners, expressed for accounting purposes in terms of its cost or other value (such as current replacement cost).

资产：  1. 实体由于过去的交易而获得的有望在未来获得经济利益的资源。
2. 指拥有的任何有形物体，或对其拥有者具有经济价值的权利。为核算起 见，以成本或其他价值（例如现行重置成本）表示。